Parts and accessories of motor vehicles, tractors and trailers - 312/86 - Central Excise - Tariff

Parts and accessories of motor vehicles, tractors and trailers

Notification No. 312/86-C.E.

Dated 20-5-1986

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 75/86-Central Excises, dated the 10th February, 1986, namely :—

In the said notification, —

(i) in the opening paragraph, for the words and figures "Chapter 68, 73, 84, 85 or 87", the words and figures "Chapter 40, 48, 73, 84 or 85" shall be substituted;

(ii) in the Table, S. Nos. 1, 2, 10, 13 and 14 and the entries relating thereto shall be omitted; and

(iii) for the proviso, the following proviso shall be substituted, namely :—

"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 goods are intended to be used as original equipment parts in the manufacture of internal combustion engines falling under Chapter 84 of the said Schedule; and

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