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of <h1>Amendment to Notification 175/86-C.E. exempts certain machinery components under Chapter X procedures from excise duty.</h1> The Central Government has amended Notification No. 175/86-C.E. dated March 1, 1986, under the Central Excise Rules, 1944. The amendment modifies paragraph 7, specifying that the provisions do not apply to certain goods that are component parts of machinery, equipment, or appliances. These components, when cleared from a factory for use as original equipment in manufacturing such machinery or equipment, are exempt if the procedure outlined in Chapter X of the rules is followed. This change is formalized in Notification No. 164/88-C.E. dated May 3, 1988.
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