Parts of motor vehicles and tractors - 239/86 - Central Excise - Tariff

Parts of motor vehicles and tractors Notification No. 239/86-C.E. Dated 3-4-1986 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 of motor vehicles and tractors falling under Chapters 45, 48, 68, 73, 85 or 87 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is specified in the said Schedule : 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 parts 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 and three-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 in the factory of production of the said parts, the procedure set out in Chapter X of the Central Excise Rules, 1944 is followed.