Goods produced in shipyards - 431/86 - Central Excise - Tariff

Goods produced in shipyards

Notification No. 431/86-C.E.

Dated 6-10-1986

In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts all excisable goods manufactured in a shipyard and intended for use in the manufacture of ocean-going vessels in the same shipyard in which such goods are manufactured of any other shipyard of the manufacturer of such goods, from the whole of the duty of excise leviable thereon which is specified in the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986).

Provided that where such use is in a shipyard of the manufacturer of such goods, different from his shipyard where the said goods have been manufactured, the exemption contained in this notification shall be allowed only if the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed.