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Central Excise - Exemption to agricultural implements/appliances and parts thereof - Notification No. 64/86-C.E. as amended - Clarification - Regarding
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Exemption for agricultural implements now covers mechanical agricultural appliances, affecting assessment and trade notification processes. The exemption for agricultural implements under the Central Excise Tariff is held to include mechanical agricultural appliances and machinery (examples: sprayers, dusters, mist blowers, flame guns, weeders, wheel hoes, seed drills, threshers). Pending assessments should be finalised on this basis and lower field formations and trade informed.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption for agricultural implements now covers mechanical agricultural appliances, affecting assessment and trade notification processes.
The exemption for agricultural implements under the Central Excise Tariff is held to include mechanical agricultural appliances and machinery (examples: sprayers, dusters, mist blowers, flame guns, weeders, wheel hoes, seed drills, threshers). Pending assessments should be finalised on this basis and lower field formations and trade informed.
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