Government Lowers Excise Duty to 5% on Chassis for Battery-Powered Vehicles Under Chapter X Compliance

The Central Government issued Notification No. 75/91-C.E. on July 25, 1991, under the Central Excises and Salt Act, 1944, to exempt chassis used in manufacturing battery-powered road vehicles from a portion of the excise duty specified in the Central Excise Tariff Act, 1985. The exemption reduces the duty to 5% ad valorem, contingent upon compliance with the procedure outlined in Chapter X of the Central Excise Rules, 1944. "Battery powered road vehicles" are defined as those operating solely on electrical energy from batteries.

---

---

---