Exemption to parts of pencils including clutch Pencils falling under Heading No. 96.08 - 77/91 - Central Excise - Tariff

Exemption to parts of pencils including clutch Pencils falling under Heading No. 96.08 Notification No. 77/91-C.E. Dated 25-7-1991 In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts parts of pencils including clutch pencils falling under heading No. 96.08 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and used for the manufacture of such pencils including clutch pencils from the whole of the duty of excise leviable thereon which is specified in the said Schedule. Provided that where such use is elsewhere than in the factory of production, the procedure set out in Chapter X of the Central Excise Rules, 1944 is followed.