Exemption for small scale sector: powered cycles, rickshaws, side cars and evaporative coolers exempted from central excise. The Central Government amended Notification No. 175/86 by substituting Serial No. 3 in the Annexure to specify that the exemption for the small scale sector applies to powered cycles, powered cycle rickshaws, side cars of motor cycles (including scooters), and evaporative type coolers and parts of such coolers under the Central Excise Rules.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption for small scale sector: powered cycles, rickshaws, side cars and evaporative coolers exempted from central excise.
The Central Government amended Notification No. 175/86 by substituting Serial No. 3 in the Annexure to specify that the exemption for the small scale sector applies to powered cycles, powered cycle rickshaws, side cars of motor cycles (including scooters), and evaporative type coolers and parts of such coolers under the Central Excise Rules.
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