Exemption to goods manufactured in factories, workshops and used for the maintenance of the machinery installed in the factory - 65/95 - Central Excise - Tariff

Recinded vide Notification No. 9/2017-Central Excise Dated 30th June, 2017 w.e.f. 1st day of July, 2017.

Exemption to goods manufactured in factories, workshops and used for the maintenance of the machinery installed in the factory

Notification No. 65/95-CE, Dated 16-3-95

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts excisable goods falling within the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986). If they are manufactured in a workshop within a factory (hereinafter referred to as the said factory), from the whole of the duty of excise leviable thereon which is specified in the said Schedule:

Provided that the excisable goods are used within the said factory, for repairs or maintenance of machinery installed therein.