Parts and accessories of power tillers - 326/86 - Central Excise - Tariff

Parts and accessories of power tillers

Notification No. 326/86-C.E.

Dated 27-5-1986

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts parts and accessories of power tillers, falling within Chapter 45, 48, 68, 73, 84 or 85 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 the said goods are used as original equipment parts or accessories in the manufacture of power tillers falling under heading No. 84.32 of the said Schedule :

Provided further that in respect of such use elsewhere than in the factory of production of the said parts or accessories, the procedure specified in Chapter X of the Central Excise Rules, 1944 is followed.