Central Excise - Exemption to agricultural implements/appliances and parts thereof - Notification No. 64/86-C.E. as amended - Clarification - Regarding

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..... /94-CX dated 27-6-1994 [From F.No. 156/5/88-CX.4] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise and Customs, New Delhi Subject : Central Excise - Exemption to agricultural implements/appliances and parts thereof - Notification No. 64/86-C.E. as amended - Clarification - Regarding. Notification No. 64/86-C.E., dated 10-2-198 .....

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..... 3. The matter has been examined. It is viewed that agricultural implements include agricultural mechanical appliances/machinery and would be covered by exemption in Notification No. 64/86-C.E. as amended by Notification No. 196/86-C.E., dated 14-3-1986. 4. Pending assessments of this nature may be finalised accordingly. 5. Lower field formations may be advised suitably and Trade may be info .....

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