Exemption to parts of drawing and mathematical instruments falling under Heading No. 90.17 used for the manufacture of drawing and mathematical instruments - 78/91 - Central Excise - Tariff

Exemption to parts of drawing and mathematical instruments falling under Heading No. 90.17 used for the manufacture of drawing and mathematical instruments

Notification No. 78/91-C.E.

Dated 25-7-1991

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 parts of drawing and mathematical instruments falling under heading No. 90.17 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and used for the manufacture of such drawing and mathematical instruments from the whole of the duty of excise leviable thereon which is specified in the said Schedule :

Provided that where such use is elsewhere than in the factory of production, the procedure set out in Chapter X of the Central Excise Rules, 1944 is followed.