Exemption conditions for motor vehicle parts require proof of use as original equipment and compliance with Chapter X procedure. Amendment substitutes certain tariff chapters and omits specified Table entries in a Central Excise exemption notification, and replaces the proviso to require (a) proof to the satisfaction of an officer not below Assistant Collector that the goods are intended as original equipment parts for manufacture of internal combustion engines under Chapter 84, and (b) compliance with the procedure set out in Chapter X of the Central Excise Rules, 1944 where use is outside the factory of production.
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Provisions expressly mentioned in the judgment/order text.
Exemption conditions for motor vehicle parts require proof of use as original equipment and compliance with Chapter X procedure.
Amendment substitutes certain tariff chapters and omits specified Table entries in a Central Excise exemption notification, and replaces the proviso to require (a) proof to the satisfaction of an officer not below Assistant Collector that the goods are intended as original equipment parts for manufacture of internal combustion engines under Chapter 84, and (b) compliance with the procedure set out in Chapter X of the Central Excise Rules, 1944 where use is outside the factory of production.
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