Exemption for internal combustion engines conditioned on original equipment use for power tillers and Chapter X compliance. An exemption entry provides a Nil rate for Internal Combustion Engines when intended as original equipment in the manufacture of power tillers. The exemption is conditional on satisfaction by an officer not below Assistant Collector that the engines are for such original equipment use, and on compliance with the procedural requirements of Chapter X of the Central Excise Rules, 1944 for use outside the factory of production.
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 internal combustion engines conditioned on original equipment use for power tillers and Chapter X compliance.
An exemption entry provides a Nil rate for Internal Combustion Engines when intended as original equipment in the manufacture of power tillers. The exemption is conditional on satisfaction by an officer not below Assistant Collector that the engines are for such original equipment use, and on compliance with the procedural requirements of Chapter X of the Central Excise Rules, 1944 for use outside the factory of production.
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