Excise exemption for electric motors used as components and low-voltage motors where duty is leviable. Notification substitutes a Table specifying that electric motors or parts used as component parts in the manufacture of certain listed goods qualify for the stated excise treatment when excise duty is leviable, and separately includes electric motors designed for operation at very low voltage and their parts within the same regulatory treatment.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption for electric motors used as components and low-voltage motors where duty is leviable.
Notification substitutes a Table specifying that electric motors or parts used as component parts in the manufacture of certain listed goods qualify for the stated excise treatment when excise duty is leviable, and separately includes electric motors designed for operation at very low voltage and their parts within the same regulatory treatment.
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