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of <h1>Amendment to Notification 175/86-Central Excises: New Exemptions for Powered Cycles, Rickshaws, and Coolers Under Excise Rules.</h1> Notification No. 404/86-C.E., dated September 8, 1986, amends a previous notification (No. 175/86-Central Excises) issued by the Ministry of Finance, Department of Revenue. Under the Central Excise Rules, 1944, the amendment pertains to exemptions for the small-scale sector. Specifically, it replaces the entry at S. No. 3 in the Annexure with a new entry that includes powered cycles, powered cycle rickshaws, side-cars of motorcycles (including scooters), and evaporative type coolers and their parts. This amendment aims to clarify and adjust the scope of excise exemptions for these items.
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