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of <h1>Government Exempts Certain Electric Motors and Parts from Excise Duty Under Central Excise Rules 1944, Notification No. 67/86-C.E.</h1> The Central Government, under the Central Excise Rules, 1944, has issued Notification No. 67/86-C.E. dated February 10, 1986, exempting certain electric motors and their parts from excise duty. The exemptions apply to items under Heading Nos. 85.01, 85.03, or 85.11 of the Central Excise Tariff Act, 1985, subject to specified conditions. These include parts used in manufacturing electric motors, appliances, and machinery such as refrigerators, air-conditioners, and tape recorders within the production facility. The notification takes effect on February 28, 1986.
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