Parts and accessories of motor vehicles, tractors and trailers - 309/86 - Central Excise - Tariff

Parts and accessories of motor vehicles, tractors and trailers

Notification No. 309/86-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 exempts parts and accessories of motor vehicles, tractors (including agricultural tractors) and trailers, falling under Chapter 45 or 68 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) 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—

(a) internal combustion engines falling under Chapter 84 of the said Schedule;

(b) motor vehicles, tractors (including agricultural tractors) and trailers falling under Chapter 87 of the said Schedule; or

(c) parts and accessories of motor vehicles, tractors (including agricultural tractors) and trailers falling under the said Schedule; and

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