Exemption to parts for manufacture and service of aeroplanes and helicopters - 52/94 - Central Excise - Tariff

Exemption to parts for manufacture and service of aeroplanes and helicopters

Notification No. 52/94-C.E.

Dated 1-3-1994

In exercise of the powers conferred 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 parts of aeroplanes and helicopters, falling within the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), required for manufacture or servicing of aeroplane and helicopter (other than rubber tyres and tubes for aeroplanes), from the whole of the duty of excise leviable thereon which is specified in the said Schedule.

Explanation. - For the purpose of this notification, "parts of aeroplanes and helicopters" shall include engine, engines parts, wireless transmission apparatus, wireless receivers, iron and steel washers and screws, ball and roller bearing and other parts falling within the Schedule to the Central Excise Tariff Act, 4