Castings and forgings for manufacture of sewing machines or chaff cutters - Exemption - Amendment to Notification No. 4/97-C.E. - 62/97 - Central Excise - Tariff

Castings and forgings for manufacture of sewing machines or chaff cutters - Exemption - Amendment to Notification No. 4/97-C.E.

Notification No. 62/97-C.E.

Dated 9-10-1997

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 4/97-Central Excise, dated the 1st March, 1997, namely :-

In the said notification,-

(i) in the Table, after serial No. 186 and the entries relating thereto, the following shall be inserted, namely :-

(1)	(2)	(3)	(4)	(5)
"186A	73	Castings and forgings, cleared for manufacture of sewing machines or chaff cutters (whether known as toka machine or by any other name) used for cutting animal fodder	Nil	29A";

(ii) in the Annexure, after Condition No. 29, the following shall be inserted, namely :-

Condition No.	Conditions
"29A	If,
	(a) the castings and forgings produced in a factory are used in that factory for the production of sewing machines of chaff cutters, or
	(b) the castings or forgings are supplied directly from the factory of manufacture, to the factory of a manufacturer of sewing machines or chaff cutters; and the Assistant Commissioner of Central Excise is satisfied that the castings or forgings are intended for use in the manufacture of sewing machines or chaff cutters".