Exemption to parts and accessories of air-guns, air-rifles and air-pistols [Heading No. 93.05] - 182/89 - Central Excise - Tariff

Exemption to parts and accessories of air-guns, air-rifles and air-pistols [Heading No. 93.05]

Notification No. 182/89-C.E.

Dated 3-10-1989

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 and accessories of air-guns, air-rifles and air-pistols, falling under heading No. 93.05 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is specified in the said Schedule :

Provided that the said parts or accessories are used within the factory of production in the manufacture of air-guns, air-rifles or air-pistols.