Motor Vehicles and their assemblies and sub-assemblies for supply to Defence Ministry - 01/90 - Central Excise - Tariff

Motor Vehicles and their assemblies and sub-assemblies for supply to Defence Ministry

Notification No. 1/90-C.E.

Dated 1-1-1990

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. 266/87-Central Excises, dated the 29th December, 1987, the Central Government, being satisfied that it is necessary in the public interest so to do hereby exempts, -

(i) motor vehicles, namely, BEML Tatra Model 815 and BEML Tatra Model HDT-45 falling within Chapter 87 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and manufactured by M/s. Bharat Earth Movers Limited for supply to the Government of India in the Ministry of Defence, for official purposes; and

(ii) assemblies and sub-assemblies of the said motor vehicles to be utilised in the manufacture of the said vehicles to be supplied to the Government of India in the Ministry of Defence, from the whole of the duty of excise leviable thereon which is specified in the said Schedule:

Provided that where such use of the said assemblies and sub-assemblies is elsewhere than in the factory of manufacture, the procedure set out in Chapter X of the Central Excise Rules, 1944 is followed.