Central Excise - Exemption to agricultural implements/appliances and parts thereof - Notification No. 64/86-C.E. as amended - Clarification - Regarding - Central Excise - 44/44/94-CX

Central Excise - Exemption to agricultural implements/appliances and parts thereof - Notification No. 64/86-C.E. as amended - Clarification - Regarding Circular No. 44/44/94-CX dated 27-6-1994 [From F.No. 156/5/88-CX.4] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise and Customs, New Delhi Subject : Central Excise - Exemption to agricultural implements/appliances and parts thereof - Notification No. 64/86-C.E. as amended - Clarification - Regarding. Notification No. 64/86-C.E., dated 10-2-1986 (S.No.2) prescribes exemption to agricultural implements and parts thereof, falling under Chapter 82 of the Schedule to the Central Excise Tariff Act, 1985. This Notification was amended by Notification No. 196/86-C.E., dated 14-3-1986 widening the scope of exemption Notification No. 64/86-C.E., to agricultural implements and parts thereof, falling under Chapter 84 of the Schedule to the CETA, 1985. 2. Certain doubts have been expressed as to whether the expression agricultural implements would also cover agricultural mechanical appliances/machinery falling under Chapter 82 or 84 of the first Schedule to the Central Excise Tariff, 1985. Some of these agricultural mechanical appliances are like sprayers, dusters, mist-blowers, flame-guns, weeders, wheel-hoes, seed-drills, threshers etc. 3. The matter has been examined. It is viewed that agricultural implements include agricultural mechanical appliances/machinery and would be covered by exemption in Notification No. 64/86-C.E. as amended by Notification No. 196/86-C.E., dated 14-3-1986. 4. Pending assessments of this nature may be finalised accordingly. 5. Lower field formations may be advised suitably and Trade may be informed accordingly.