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Pressure cooker - Parts - 237/86 - Central Excise - TariffExtract Pressure cooker - Parts Notification No. 237/86-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 makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 59/86-Central Excises, dated the 10th February, 1986, namely : In the Table annexed to the said notification, after Sl. No. 9 and the entries relating thereto, the following Sl. No. and entries shall be inserted, namely :- (1) (2) (3) (4) (5) "10. 8314.99 Parts of pressure cooker Nil If,— (i) the said parts are used in the manufacture of said pressure cooker ; and (ii) such use is elsewhere than in the factory of production, the procedure set out in Chapter X of the Central Excise Rules, 1944 is followed."
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