Excise exemption for electric motors when used as components in manufacture, subject to prescribed factory-use conditions. Exemption from excise duty applies to electric motors and specified parts under Headings 85.01, 85.03 and 85.11 when they are used as component parts within the factory of production for manufacture of liable electric motors, refrigerating or air-conditioning machinery, electric fans, domestic electrical appliances, tape deck or tape recorder mechanisms, or compressors, or when designed for low-voltage operation, subject to the conditions set out in the Table.
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.
Excise exemption for electric motors when used as components in manufacture, subject to prescribed factory-use conditions.
Exemption from excise duty applies to electric motors and specified parts under Headings 85.01, 85.03 and 85.11 when they are used as component parts within the factory of production for manufacture of liable electric motors, refrigerating or air-conditioning machinery, electric fans, domestic electrical appliances, tape deck or tape recorder mechanisms, or compressors, or when designed for low-voltage operation, subject to the conditions set out in the Table.
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