Excise exemption for power tiller parts when used as original equipment, subject to prescribed Chapter X procedures. Parts and accessories of power tillers within specified tariff chapters are exempted from excise duty when used as original equipment in the manufacture of power tillers under the tariff heading for power tillers; if used outside the factory of production, the procedural formalities in Chapter X of the Central Excise Rules must be followed.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption for power tiller parts when used as original equipment, subject to prescribed Chapter X procedures.
Parts and accessories of power tillers within specified tariff chapters are exempted from excise duty when used as original equipment in the manufacture of power tillers under the tariff heading for power tillers; if used outside the factory of production, the procedural formalities in Chapter X of the Central Excise Rules must be followed.
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