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of <h1>Excise Duty Exemption Introduced for Forged Iron and Steel Products Used in Cycle Manufacturing Under Chapter X Rules</h1> The Central Government has amended Notification No. 62/86-Central Excises, originally issued on February 10, 1986, by adding a new entry under Sl. No. 2 in the annexed table. This amendment, effective from April 4, 1988, specifies that forgings and forged products of iron or steel will be exempt from excise duty if they are used in manufacturing parts and accessories of cycles and cycle-rickshaws, as specified in Sl. No. 1, and if this use occurs outside the factory of production, following the procedure outlined in Chapter X of the Central Excise Rules, 1944.
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