Exemption from the Excise Duty to parts failing under any Chapter of goods failing under heading No.86.01 to 86.06 when used within the factory in the manufacture of goods failing under heading 86.01 to 86.06 .

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..... r of goods failing under heading No.86.01 to 86.06 when used within the factory in the manufacture of goods failing under heading 86.01 to 86.06 . Some doubts have been expressed whether parts failing under Chapters other than 86 of goods failing under heading 86.01 to 86.06 when used within the factory in the manufacture of goods failing under heading 86.01 to 86.06 will be eligible for the exem .....

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..... 86.06 will also be covered by these notifications subject to fulfillment of other conditions prescribed in the said notifications. For example, IC Engines and DG Sets / Power Packs may be classifiable under Chapter 84 & 85 respectively, but when these are used as parts of diesel locomotive failing under heading No. 86.02, these will be covered by notification No.5/99-CE dated 28.2.99 (SI.No.266) .....

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