Motor vehicle parts - 75/86 - Central Excise - Tariff

Motor vehicle parts

Notification No. 75/86-C.E.

Dated 10-2-1986

In excercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 249/82-Central Excises, dated the 1st November, 1982, the Central Government hereby exempts parts and accessories of motor vehicles, tractors (including agricultural tractors) and trailers, falling under Chapter 68, 73, 84, 85 or 87 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), and specified in the Table annexed hereto from the whole of the duty of excise leviable thereon under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944).

THE TABLE

S. No.	Description of goods
(1)	(2)
1.	Brake linings;
2.	Clutch facings;
3.	Engine valves:
4.	Gaskets;
5.	Nozzles and nozzle holders;
6.	Pistons;
7.	Piston rings;
8.	Gudgeon pins;
9.	Circlips;
10.	Shock absorbers;
11.	Sparking plugs;
12.	Thinwalled bearings;
13.	Tie rod ends;
14.	Electric horns;
15.	Filter elements, inserts and cartridges.

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.

2. This notification shall come into force on 28th day of February, 1986.