Jigs and Fixtures, Moulding Boxes for Metal Foundry etc. [CH. 84] - 68/92 - Central Excise - Tariff

Jigs and Fixtures, Moulding Boxes for Metal Foundry etc. [CH. 84]

Notification No. 68/92-C.E.

Dated 11-6-1992

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 220/86-Central Excises, dated the 2nd April, 1986, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts jigs and fixtures, moulding boxes for metal foundry, mould bases, moulding patterns, moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics, falling within Chapter 84 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), manufactured in a factory and intended for use either within the factory of production or in any other factory of the same manufacturer, from the whole of the duty of excise leviable thereon which is specified in the said Schedule :

Provided that where the said goods are used in a factory of a manufacturer, different from his factory where the said goods have been manufactured, the exemption contained in this notification shall be allowable subject to observance of the procedure set out in Chapter X of the Central Excise Rules, 1944.