Exemption for electric motors: excise duty waived when used in manufacture of submersible or mono bloc pump sets. Exemption is granted for electric motors falling under the tariff heading where such motors are used in the factory of production in the manufacture of submersible pump-sets or mono bloc pump sets; the whole of the excise duty leviable is exempt subject to the condition that the motors are used in the factory of production for manufacture of those pump-sets.