Exemption to Tyres. Tubes and Flaps for manufacture of Semi-Trailors - Notfn. No. 6/2000-CE (S. No. 72) dated 1.3.2000 - Clarification - regarding - Central Excise - 646/37/2002

Circular No. 646/37/2002-CX, Dt. 19/07/2002 Motor Vehicles include all Vehicles Regd. Under MVs Act Sub: Exemption to Tyres. Tubes and Flaps for manufacture of Semi-Trailors - Notfn. No. 6/2000-CE (S. No. 72) dated 1.3.2000 - Clarification - regarding Sir, Attention is invited to Notification No. 6/2000-CE dated 1.3.2000 (S. No. 72) replaced subsequently by Notfn. No. 3/2001-CE dated 1.3.2001 (S.No. 82) and Notification No. 6/2002-CE, dated 1.3.2002 (S.No.81) which exempts tyres, tubes and flaps used in the manufacture of machinery falling under heading Nos. 84.26, 84.27, 84.28, 84.29 and 84.30 and "motor vehicles". 2. Doubts have been raised as to whether trailers and semi-trailers can be treated as "motor vehicles" for availing the benefit of the said exemption. 3. The matter has been examined by the Board. It is clarified that the term "motor vehicles" used in the above mentioned notifications would cover all vehicles required to be registered under the Motor Vehicles Act., 1988. 4. Suitable trade Notices maybe issued for information. 5. Receipt of this Circular may be issued for information. 6. Field formations may be informed suitable. 7. Hindi version will follow. Issued by: Government of India Ministry of Finance, Department of Revenue, Central Board of Excise Customs, New Delhi F. No. 156/20/2001-CX.4