Prescribes effective rates of duty on motor vehicles of Heading No. 87.03 and on cars registered as taxi

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..... by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts all goods falling under heading No. 87.03 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from so much of the duty of excise leviable thereon which is specified in the said Schedule a .....

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..... on car from the factory of manufacture or such extended period as the said Assistant Collector may allow; (iii) the manufacturer had not collected from the person in whose name such saloon car has been registered as a taxi, or in a case had collected and has refunded to such person, the amount equivalent of such further exemption of duty; and (iv) the manufacturer files a claim for refund of dut .....

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