The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has granted the excise duty exemption on special purpose bullet-proof armoured vehicles to Tata Motors.The bench of S. S. Garg (Judicial Member) and P. Anjani Kumar (Technical Member) has observed that bullet-proof armoured vehicles are special-purpose vehicles, and VRDE has certified the vehicles to...