I. C. engines

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..../83-Central Excises, dated the 1st March, 1983, the Central Government hereby exempts internal combustion engines of the description specified in column (2) of the Table hereto annexed and falling under the Heading No. 84.07 or 84.08 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from so much of the duty of excise leviable thereon under section 3 of the Central Excises and Sal....

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....Provided that - (i) it is proved to the satisfaction of an officer not below the rank of an Assistant Collector of Central Excise that such engines are intended to be used as original equipment engines in the manufacture of a motor vehicle, or tractor, including agricultural tractor falling under Heading No. 87.01, 87.02, 87.03, 87.04, 87.05, 87.06, 87.11 or 87.13; and (ii) in respect of such ....

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....g 2500 C.C. falling under Heading No. 87.03, used solely as taxis; and (ii) the manufacturer furnishes to the said officer a certificate from an officer authorised by the concerned State Transport Authority in this behalf within three months of the date of clearance of the diesel oil operated internal combustion engines or such extended period as the said officer may allow, to the effect that t....