Draft - Exemption from Central Excise Duty to parts falling under any Chapter, when used within the factory of production for manufacture of goods of heading 8701 - regarding
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Exemption for parts used in tractor manufacture allows coverage of components classified outside the vehicle parts chapter, subject to conditions. Notification-based exemptions cover parts from any chapter used within the factory of production for manufacture of goods of heading 8701, even where a Section exclusion prevents their classification as parts under Chapter 87; such goods retain their original chapter classification (for example, internal combustion engines) but remain eligible for exemption subject to the other conditions and documentary requirements of the notifications.
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 parts used in tractor manufacture allows coverage of components classified outside the vehicle parts chapter, subject to conditions.
Notification-based exemptions cover parts from any chapter used within the factory of production for manufacture of goods of heading 8701, even where a Section exclusion prevents their classification as parts under Chapter 87; such goods retain their original chapter classification (for example, internal combustion engines) but remain eligible for exemption subject to the other conditions and documentary requirements of the notifications.
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