Exemption to sand moulds - 381/86 - Central Excise - Tariff

Exemption to sand moulds

Notification No. 381/86-C.E.

Dated 29-7-1986

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts sand moulds falling under heading 84.80 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 sand moulds are used within the factory of production in the manufacture of steel castings;

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