Exemption from Central Excise Duty to parts falling under any Chapter, when used within the factory of production for manufacture of goods of heading 8701 – regarding

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..... cise Customs) ***** New Delhi , the 16th November, 2006 To Chief Commissioners of Central Excise (All) Chief Commissioners of Customs Central Excise (All) Director General Central Excise Intelligence, New Delhi [email protected] Subject: Exemption from Central Excise Duty to parts falling under any Chapter, when used within the factory of production for manu .....

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..... of the motor vehicles of heading 8701 to 8705". However, the effect of Note 2(e) of Section XVII is to ensure that such IC engines used in manufacturing tractors do not get classified as "parts / parts accessories" under heading 87.08. Instead, such IC engines would remain classified under 8407 or 8408. 3. Notification No. 6/2002-CE dated 1.3.2002 (Sr. No. 296) and the Notification No. 6/200 .....

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