Exemption to specified goods used as original equipment parts - 212/88 - Central Excise - Tariff

Exemption to specified goods used as original equipment parts

Notification No. 212/88-C.E.

Dated 7-6-1988

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rule, 1944, the Central Government hereby exempts goods of the description specified in column (2) of the Table hereto annexed and falling within the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) (hereinafter referred to as the said goods), from the whole of the duty of excise leviable thereon which is specified in the said Schedule.

THE TABLE

S. No.	Description of goods
(1)	(2)
01.	Battery
02.	Battery chargers
03.	Tyres, tubes and flaps;

Provided that,

(i) it is proved to the satisfaction of an officer not below the rank of an Assistant Collector of Central Excise that the said goods are intended to be used as original equipment parts in the manufacture of electrically operated trolley buses, electrically operated platform trucks, electrically operated works trucks, electrically operated tow tractors and battery powered road vehicles, falling within Chapter 87 of the said Schedule; and

(ii) in respect of such use elsewhere than in the factory of produc­tion of the said goods, the procedure set out in Chapter X of the said rules, is followed.

Explanation :- For the purposes of this notification, the expression, -

(i) "electrically operated trolley buses" means trolley buses which are run solely on electrical energy derived from an external source;

(ii) "electrically operated platform trucks" means platform trucks which are run solely on electrical energy derived from one or more electrical batteries fitted to such platform trucks;

(iii) "electrically operated works trucks" means works trucks which are run solely on electrical energy derived from one or more electrical batteries fitted to such works trucks;

(iv) "electrically operated tow tractors" means tow tractors which are run solely on electrical energy derived from one or more electrical batteries fitted to such two tractors; and

(v) "battery powered road vehicles" means road vehicles which are run solely on electrical energy derived from one or more electrical batteries fitted to such road vehicles.