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Exemption to Electric Motors and parts used in the manufacture of Submersible Pump-sets or Mono-Bloc Pump-sets - 142/88 - Central Excise - TariffExtract Exemption to Electric Motors and parts used in the manufacture of Submersible Pump-sets or Mono-Bloc Pump-sets Notification No. 142/88-C.E. Dated 18-4-1988 In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 117/88-Central Excises, dated the 1st March, 1988, the Central Government hereby exempts goods of the description specified in column (3) of the Table hereto annexed and falling under sub-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 the whole of the duty of excise leviable thereon which is specified in the said Schedule, subject to the conditions laid down in the corresponding entry in column (4) of the said Table. THE TABLE S. No. Sub-heading No. Description of goods Conditions (1) (2) (3) (4) 1. 8501.00 Electric motors If, - (i) the said electric motors are used in the manufacture of submersible pump-sets or mono-bloc pump-sets; and (ii) such use is elsewhere than in the factory of production, the procedure set out in Chapter X of the said Rules is followed. 2. 8503.00 Parts of electric motors If, - (i) the said parts are used in the manufacture of electric motors specified at S. No. 01 above which, in turn, are used in the manufacture of submersible pump-sets or mono-bloc pump-sets; and (ii) such use is elsewhere than in the factory of production, the procedure set out in Chapter X of the said Rules is followed.
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