Exemption for electric storage batteries conditional on original-equipment use and prescribed procedural compliance under central excise rules. Exemption for electric storage batteries under Chapter 85.07 is conditioned on proof to the satisfaction of an officer not below Assistant Collector that the batteries are intended as original equipment parts in the manufacture of specified Chapter 87 vehicles or tractors with limited PTO capacity, or vehicles manufactured in a Central Government Ordnance Factory, and on compliance with the Chapter X procedural requirements where use occurs 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 electric storage batteries conditional on original-equipment use and prescribed procedural compliance under central excise rules.
Exemption for electric storage batteries under Chapter 85.07 is conditioned on proof to the satisfaction of an officer not below Assistant Collector that the batteries are intended as original equipment parts in the manufacture of specified Chapter 87 vehicles or tractors with limited PTO capacity, or vehicles manufactured in a Central Government Ordnance Factory, and on compliance with the Chapter X procedural requirements where use occurs outside the factory of production.
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