Exemption to specified parts of steel furniture of Chapter 83

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..... eby exempts goods of the description specified in column (3) of the Table hereto annexed and falling under heading Nos. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), as are specified in the corresponding entry in column. (2) of the said Table, from whole of the duty of excise leviable thereon which is specified in the said Schedule, subject to the conditions, laid down in the .....

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..... teel, in or in relation to the manufacture of which any process is ordinarily carried on with the aid of power. The exemption contained herein shall not apply in respect of those parts which have been given a special shape or design so as to make them clearly identifiable as essential components of steel furniture and from which, in conjunction with other parts, an article of steel furniture can .....

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