Excise duty on Agricultural Tractors used for haulage of farm products, fertilizers etc.

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tral Board of Excise Customs) ***** New Delhi , the 16th November, 2006 To Chief Commissioners of Central Excise (All) Chief Commissioners of Customs Central Excise (All) Director General Central Excise Intelligence, New Delhi webmaster@cbec.gov.in Sir/Madam, Representations have been received in the Board that certain field formations are proposing .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... trailers. Therefore, incidental use of hauling trailers will not put such tractors in dutiable category. Therefore primary use of tractor should be the deciding factor. 3. Trade and Field formations may be informed accordingly. 4. Receipt of this Circular may please be acknowledged. 5. Hindi version will follow. Sd/- (Dilip Goyal) Under Secretary to the Govt. of India - Circular .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X