https://www.taxtmi.com/circulars?id=745 The circular clarifies that goods excluded by Note 2(e) of Section XVII retain their original chapter classification (for example, internal combustion engines in Chapter 84) and are not reclassified under Chapter 87; however, notifications exempt "parts, falling under any chapter," used within the factory of production for manufacture of tractors under the tractor heading, so such components remain eligible for the exemption subject to the other conditions of those notifications. en-us Thu, 16 Nov 2006 00:00:00 +0530 Wed, 24 Sep 2008 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=745 The circular clarifies that goods excluded by Note 2(e) of Section XVII retain their original chapter classification (for example, internal combustion engines in Chapter 84) and are not reclassified under Chapter 87; however, notifications exempt "parts, falling under any chapter," used within the factory of production for manufacture of tractors under the tractor heading, so such components remain eligible for the exemption subject to the other conditions of those notifications. Circulars Central Excise Thu, 16 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/circulars?id=745