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of <h1>Excise Duty Exemption Valid for Diesel Engine Components Cleared Pre-Budget Changes, Despite Notification Rescindment.</h1> The circular addresses the applicability of excise duty exemptions on components of diesel oil-operated internal combustion (IC) engines cleared under Chapter X procedures before the budget changes but used afterward. Notifications No. 217/85-C.E. and No. 112/88-C.E. previously exempted these components from excise duty. Despite the rescinding of these notifications effective 1-3-1994, the exemption remains valid if the components are used for their intended purpose, even after this date. The end-use condition is a post-clearance requirement, and the exemption benefit cannot be denied if the components are eventually used as specified. Pending cases should be resolved in accordance with these guidelines.
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