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of <h1>Electric Motors and Parts Exempt from Excise Duty for Pump Manufacturing Under Notification No. 142/88-C.E.</h1> Notification No. 142/88-C.E., dated April 18, 1988, issued by the Central Government under the Central Excise Rules, 1944, exempts electric motors and their parts from excise duty when used in manufacturing submersible or mono-bloc pump-sets. This exemption applies if the motors and parts are utilized outside the factory of production, following the procedures outlined in Chapter X of the rules. This notification supersedes a previous notification (No. 117/88) from March 1, 1988, and specifies the conditions under which the exemption is valid.
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