Specified goods falling under Chapter 85 or 95 - 311/86 - Central Excise - Tariff

Specified goods falling under Chapter 85 or 95

Notification No. 311/86-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 further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 68/86-Central Excises, dated the 10th February, 1986, namely -

In the Table annexed to the said notification,—

(i) for Sl. No. 2 and the entries relating thereto, the following Sl. No. and entries shall be substituted, namely :-

(1)	(2)	(3)	(4)	(5)
"2.	85.07	Electric storage batteries.	Nil	If—
				(i)	it is proved to the satisfaction of an officer not below the rank of an Assistant Collector of Central Excise that the said storage batteries are intended to be used as original equipment parts in the manufacture of—
					(a)	tractors of Power Take-off Horse Power not exceeding 25 and electrically operated two-wheeled motor vehicles falling within Chapter 87 of the said Schedule; or
					(b)	vehicles falling within Chapter 87 of the said Schedule and manufactured in a Central Government Ordnance Factory; and
				(ii)	in respect of such use elsewhere than the factory of production of the said storage batteries, the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed.";

(ii) Sl. No. 4 and the entries relating thereto shall be omitted.