Exemption to Forgings and Forged Products - 195/87 - Central Excise - Tariff

Exemption to Forgings and Forged Products

Notification No. 195/87-C.E.

Dated 27-8-1987

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts forgings and forged products, falling under sub-heading No. 7308.90 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon under Section 3 of the Central Excises and Salt Act, 1944 (1 of 1944) :

Provided that -

(i) the said forgings and forged products are used in the manufacture of such goods as are for the time being exempt from the whole of the duty of excise leviable thereon under Section 3 of the Central Excises and Salt Act, 1944 (1 of 1944); and

(ii) where such use is elsewhere than in the factory of production of the said forgings and forged products, the procedure laid down in Chapter X of the said rules is followed.