Electric motors - 67/86 - Central Excise - Tariff

Electric motors

Notification No. 67/86-C.E.

Dated 10-2-1986

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts electric motors or parts of electric motors of the description specified in column (2) of the Table annexed hereto and falling under Heading No. 85.01, 85.03 or 85.11 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), subject to the conditions, if any, laid down in the corresponding entry in column (3) thereof.

THE TABLE

S. No.	Description	Conditions
(1)	(2)	(3)
1.	All parts of electric motors other than stators, rotors and die-cast rotors.	—
2.	Stators, rotors and die-cast rotors.	If such stators, rotors and die-cast rotors are use in the factory of production as component parts in the manufacture of electric motors on which the duty of excise under the second mentioned Act is leviable, whether in whole or in part.
3.	Electric motors, stators, rotors and die-cast rotors.	If such electric motors, stators, rotors and die-cast rotors are used in the factory of production as  component parts in the  manufacture of -
		(i)	refrigerators, air-conditioners or refrigerating or air-conditioning appliances or machinery falling under Chapter 84 of the said Schedule; or
		(ii)	electric fans falling under sub-heading No. 8414.80 of the said Schedule; or
		(iii)	domestic electrical appliances falling under Chapter 84, 85 or 90 of the said Schedule;
4.	Electric motors	If such electric motors are used within the factory of production for further manufacture of electric motors on which the duty of excise under the second mentioned Act is leviable, whether in whole or in part.
5.	Electric motors designed to work at a pressure not exceeding 5 volts, and stators rotors and die-cast rotors designed for use in such electric motors.	—
6.	D.C. Micro motors, stators, rotors and die-cast rotors.	If such micro motors, stators, rotors, and die-cast rotors are used within the factory of production as component parts in the manufacture of -
		(i)	tape deck mechanism falling under Heading No. 85.22 of the said Schedule; or
		(ii)	tape recorders (including cassette recorders and tape decks) and tape players (including cassette players), falling under Heading No. 85.20 of the said Schedule,
		on which the duty of excise under the second mentioned Act is leviable, whether in whole or in part.
7.	Parts of electric motors, namely, stators and rotors.	If used in the factory of production in the manufacture of compressors falling under Sub-heading No. 8414.10 of the said Schedule on which the whole of the duty of excise is leviable.

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