Electric motors [Chapter 85]
Notification No. 159/86-C.E.
Dated 1-3-1986
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. 67/86-Central Excises, dated the 10th February, 1986, namely :—
In the said notification, for the Table, the following Table shall be sub-stituted, namely:—
"THE TABLE
|
S. No. |
Description |
Conditions |
|
(1) |
(2) |
(3) |
|
1. |
Electric motors or parts of electric motors. |
If such motors or such parts are used in the factory of production as component parts in the manufacture of,— |
|
|
(i) |
electric motors and parts of electric motors falling under Chapter 85 of the said Schedule; |
|
|
|
(ii) |
electric fans falling under sub-heading No. 8414.80 of the said Schedule ; |
|
|
|
(iii) |
refrigerators, air-conditioners, or refrigerating or air-conditioning appliances or machinery falling under Chapter 84 of the said Schedule ; |
|
|
|
(iv) |
domestic electrical appliances falling under Chapter 84, 85 or 90 of the said Schedule ; |
|
|
|
(v) |
tape deck mechanism falling under Heading No. 85.22 of the said Schedule ; |
|
|
|
(vi) |
tape recorders (including cassette recorders and tape decks) and tape players (including cassette players) falling under Heading No. 85.20 of the said Schedule; or |
|
|
|
(vii) |
compressors falling under sub-heading No. 8414.10 of the said Schedule ; |
|
|
|
on which the duty of excise under the second mentioned Act is leviable whether in whole or in part. |
|
2. |
Electric motors designed to work at a pressure not exceeding 5 volts, and parts of electric motors designed for use in such electric motors. |
— |
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