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of <h1>Excise Duty Exemption for Bolts, Nuts, and Screws in Water Pump Manufacturing per Notification No. 168/88-C.E.</h1> Notification No. 168/88-C.E., dated May 13, 1988, issued by the Central Government under the Central Excise Rules, 1944, grants an exemption from excise duty for bolts, nuts, and screws of base metal classified under Heading Nos. 73.18, 74.15, or 76.16 of the Central Excise Tariff Act, 1985. This exemption applies when these items are used in manufacturing specific power-driven pumps designed for handling water, including centrifugal, deep tube-well turbine, submersible, axial flow, and mixed flow vertical pumps. If used outside the production factory, compliance with Chapter X procedures of the said Rules is required.
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