Exemption to samples of tyres, tubes and flaps, subject to certain conditions - 057/88 - Central Excise - Tariff

Exemption to samples of tyres, tubes and flaps, subject to certain conditions

Notification No. 57/88-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 the samples of tyres, tubes and flaps falling under Chapter 40 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), drawn for test within the factory of production or in any other factory from the whole of the duty of excise leviable thereon :

Provided that -

(i) not more than one tyre, tube or flap of any one sort is drawn for test at any one time;

(ii) the proper accounts of the quantities of samples drawn, consumed in test within the factory and despatched to another factory are maintained;

(iii) the remnants after testing in the laboratory are returned to the factory to which the laboratory is attached;

(iv) where the tyre, tube or flap is sent to another factory for test, such factory sends a certificate of scrapping duly authenticated by the Range Officer, to the factory of origin within such period as may be prescribed by the Collector; and

(v) the manufacturer gives a written undertaking to the effect that in case of failure to produce the certificate in respect of any sample sent out side the factory, he shall pay, on demand, the duty payable on such sample by debiting the same in his Personal Ledger Account.