I. C. engines
Notification No. 65/86-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 and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 63/83-Central Excises, dated the 1st March, 1983, the Central Government hereby exempts internal combustion engines of the description specified in column (2) of the Table hereto annexed and falling under the Heading No. 84.07 or 84.08 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from so much of the duty of excise leviable thereon under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944), as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table, subject to the conditions, if any, laid down in the corresponding entry in column (4) thereof.
THE TABLE
|
Sl. No. |
Description |
Rate |
Conditions |
|
(1) |
(2) |
(3) |
(4) |
|
1. |
Internal combustion engines (other than those designed for use as prime mover for transport vehicles and given for that purpose some special shape, size or quality which would not be essential for their use for any other purpose). |
Five per cent ad valorem. |
|
|
2. |
Internal Combustion Engines designed for use as prime mover for transport vehicles and given for that purpose some special shape, size or quality which would not be essential for their use for any other purpose. |
Nil |
Provided that - |
|
(i) |
it is proved to the satisfaction of an officer not below the rank of an Assistant Collector of Central Excise that such engines are intended to be used as original equipment engines in the manufacture of a motor vehicle, or tractor, including agricultural tractor falling under Heading No. 87.01, 87.02, 87.03, 87.04, 87.05, 87.06, 87.11 or 87.13; and |
|
|
|
|
(ii) |
in respect of such use elsewhere than in the factory of production of such engines, the procedure specified in Chapter X of the Central Excise Rules, 1944, is followed. |
|
3. |
Diesel oil operated Internal Combustion Engines designed for use as prime mover for transport vehicles and given for that purpose some special shape, size or quality which would not be essential for their use for any other purpose. |
Nil |
Provided that - |
|
(i) |
an officer not below the rank of an Assistant Collector of Central Excise (hereinafter referred to as the said officer) is satisfied that such internal combustion engines are intended to replace the petrol operated internal combustion engines fitted in three-wheeled motor vehicles filling under Heading No. 87.03, 87.04, |
|
|
|
|
|
87.11 or 87.13, or motor cars of engine capacity not exceeding 2500 C.C. falling under Heading No. 87.03, used solely as taxis; and |
|
|
|
|
(ii) |
the manufacturer furnishes to the said officer a certificate from an officer authorised by the concerned State Transport Authority in this behalf within three months of the date of clearance of the diesel oil operated internal combustion engines or such extended period as the said officer may allow, to the effect that the diesel oil operated internal combustion engines have actually been used for replacement of the petrol operated internal combustion engines in the aforesaid taxis. |
|
4. |
Internal Combustion Engines designed for use as prime mover for transport vehicles and given for that purpose some special shape, size or quality which would not be essential for their use for any other purpose. |
Nil |
Provided that - |
|
(i) |
an officer not below the rank of an Assistant Collector of Central Excise (hereinafter referred to as the said officer) is satisfied that such internal combustion engines are required for conversion of cycle rickshaws into powered cycle rickshaws; and |
|
|
|
|
(ii) |
the manufacturer furnishes to the said officer a certificate from an officer authorised by the concer- |
|
|
|
|
|
ed State Government in this behalf within three months of the dates of clearance of such internal combustion engines or such extended period as the said officer may allow, to the effect that such internal combustion engines have been fitted to the said cycle rickshaws. |
|
5. |
Internal combustion engines of engine capacity not exceeding 50 C.C. |
Nil |
— |
|
6. |
Diesel oil operated internal combustion engines as are of ten horse power and less (other than those designed for use as prime mover for transport vehicles and given for that purpose some special shape, size or quality which would not be essential for their use for any other purpose). |
Nil |
— |
2. This notification shall come into force on the 28th day of February, 1986.
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