Exemption to specified components used as O.E. parts in the manufacture of stationary type of diesel oil operated I.C. engines - 112/88 - Central Excise - Tariff

Exemption to specified components used as O.E. parts in the manufacture of stationary type of diesel oil operated I.C. engines

Notification No. 112/88-C.E.

Dated 1-3-1988

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts goods falling within Chapter 40, 48, 73, 84 or 85 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and specified in the Table hereto annexed, from the whole of the duty of excise leviable thereon which is specified in the said Schedule

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 such diesel oil operated internal combustion engines (other than those designed for use as prime mover for transport vehicles and given for that purpose some special shape, size or quality which would not be essential for their use for any other purpose), falling within Chapter 84 of the said Schedule, as are for the time being exempt from the whole of the duty of excise leviable thereon which is specified in 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.

THE TABLE

S. No.	Description
01	Engine valves.
02	Gaskets.
03	Nozzles and Nozzle holders.
04	Pistons.
05	Piston rings.
06	Gudgeon pins.
07	Circlips.
08	Filter elements, inserts and cartridges.