Exemption to parts and accessories on motor vehicles, tractors and trailers falling under Chapters 40, 48, 73, 84 or 85 - 216/87 - Central Excise - Tariff

Exemption to parts and accessories on motor vehicles, tractors and trailers falling under Chapters 40, 48, 73, 84 or 85 Notification No. 216/87-C.E. Dated 15-9-1987 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 of motor vehicles, tractors (including agricultural tractors) and trailers, falling under Chapters 40, 48, 73, 84 or 85 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), and specified in the Table annexed hereto, from the whole of the duty of excise leviable thereon which is specified in the said Schedule : Provided that - (i) it is proved to the satisfaction of an officer not below the rank of an Assistant Collector of Central Excise that the said goods are intended to be used as original equipment parts in the manufacture of such internal combustion engines, falling within Chapter 84 of the said Schedule, as are for the time being exempt from the whole of the duty of excise leviable thereon which is specified in the said Schedule; and (ii) in respect of such use elsewhere than in the factory of production of the said goods, the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed. THE TABLE S. No. Description of goods (1) (2) 1. Engine valves. 2. Gaskets. 3. Nozzles and nozzle holders. 4. Pistons. 5. Piston rings. 6. Gudgeon pins. 7. Circlips. 8. Sparking plugs. 9. Thinwalled bearings. 10. Filter elements, inserts and cartridges.