Exemption to parts and accessories of motor vehicles, tractors and trailers falling within Chapter 45 or 68 - 215/87 - Central Excise - Tariff

Exemption to parts and accessories of motor vehicles, tractors and trailers falling within Chapter 45 or 68

Notification No. 215/87-C.E.

Dated 15-9-1987

In exercise of the powers conferred by sub-rule (1) or rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts parts and accessories of motor vehicles, tractors (including agricultural tractors) and trailers, falling within Chapter 45 or 68 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 -

(i) it is proved to the satisfaction of an officer not below the rank of an Assistant Collector of Central Excise that the said parts and accessories are intended to be used as original equipment parts in the manufacture of -

(a) such internal combustion engines, 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; or

(b) such parts and accessories of motor vehicles, tractors (including agricultural tractors) and trailers, falling under 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 parts and accessories, the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed.