Parts and accessories of power tillers

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..... Notification No. 326/86-C.E. Dated 27-5-1986 In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts parts and .....

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..... under heading No. 84.32 of the said Schedule : Provided further that in respect of such use elsewhere than in the factory of production of the said parts or accessories, the procedure specified in C .....

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