Exemption to parts of main battle tanks falling within Chapters 45, 48, 68, 73, 85 or 87 - 164/87 - Central Excise - Tariff

Exemption to parts of main battle tanks falling within Chapters 45, 48, 68, 73, 85 or 87

Notification No. 164/87-C E.

Dated 10-6-1987

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts parts of main battle tanks, falling within Chapter 45, 48, 68, 73, 85 or 87 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 are intended to be used as original equipment parts in the manufacture of main battle tanks falling under heading 87.10 of the said Schedule; and

(ii) in respect of such use elsewhere than the factory of production of the said parts, the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed.