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TMI Blog1997 (7) TMI 246X X X X Extracts X X X X X X X X Extracts X X X X ..... nts had cleared certain parts and accessories of motor vehicles, tractors (including agricultural tractors and trailers) falling under various Tariff items and claimed the benefit of Notification No. 75/86 as amended by Notification No. 312/86. The appellants claimed that they had used parts and accessories of motor vehicles, tractor and trailers for manufacturing internal combustion (I/C) engines in their factory. I/C engines which were required for purposes other than motor vehicles were used by them in marine I/C engines and industrial I/C engines. In the initial adjudication proceedings the Assistant Collector held that for claiming benefit of Notification No. 75/86 as amended, only I/C engines of motor vehicles, tractors and trailers w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... :- 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 internal combustion engines falling under Chapter 84 of the said schedule . He contended that what was required to be proved was only that parts and accessories are intended to be used as original equipment parts in the manufacture of internal combustion engines falling under Chapter 84. He contended that the Notification did not envisage that the items procured under the said Notification should be used only for automotive I/C engines falling under Chapter 84. He submitted that I/C engines are used not only for automobile vehicles ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Chapters 40, 48, 73, 84 or 85. - In exercise of the powers conferred by sub-rule (1) of Rule 8 of the Central Excise Rules, 1944, and in supersession of the notifications 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 Chapters 40, 48, 73, 84 or 85 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). ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mption covers parts and accessories of motor vehicles, tractors, including agricultural tractors and trailers, falling under Chapter 40, 48, 73, 84 or 85 of the Schedule to the Central Excise Tariff Act and specified in the Table. The proviso below the Table stipulates two conditions. Condition (i) stipulates that an assessee seeking to benefit from the Notification has to satisfy an officer not below the rank of the Assistant Collector that the parts and accessories of motor vehicles, tractors, etc. are intended to be used as original equipment parts in the manufacture of internal combustion engines falling under Chapter 84. Condition (ii) states that if the use of such parts is made elsewhere than in the factory of production of the said ..... X X X X Extracts X X X X X X X X Extracts X X X X
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