Bushings - Worn out/used bushings not chargeable to excise duty

Exemption for used bushings permits remelting outside the factory without excise duty when used in glass fibre manufacture.

Bushings of a platinum rhodium alloy within Chapter 71 that have been used in the manufacture of glass fibre and have become worn out may be sent outside the factory for remelting without excise duty; the exemption under Notification No. 313/86 applies provided the bushings were actually used in production of glass fibre.