Motor Vehicles – exemption - it’s up to 7 persons, not 7 persons

By Vijay Kumar

Exemption Notification No. 6/2006 Central Excise , in respect of vehicles mentions, “Motor vehicles falling under heading 8703 for transport of 7 persons, including the driver” Now the Notification is amended to make it ‘of up to 7 persons’ instead of ‘7 persons’.

CORRIGENDUM in F.No.334/3/2006-TRU Dated: March 6, 2006