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    <title>Duty liability on sub-assemblies captively used in the manufacture of auto-electrical parts which are cleared at nil rate of duty for manufacture of tractors of PTO HP not exceeding 25 under Notification No. 239/86-C.E., dated 3-4-1986</title>
    <link>https://www.taxtmi.com/circulars?id=7122</link>
    <description>Where finished auto-electrical components are cleared as original equipment parts for tractor manufacture at nil rate under notification No. 239/86-C.E., sub-assemblies produced and used within the same factory to make those finished components will also qualify for exemption if they fall under the chapters specified in the notification and the prescribed conditions, including Chapter X procedure and end-use verification, are satisfied.</description>
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    <pubDate>Wed, 18 Feb 1987 00:00:00 +0530</pubDate>
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      <title>Duty liability on sub-assemblies captively used in the manufacture of auto-electrical parts which are cleared at nil rate of duty for manufacture of tractors of PTO HP not exceeding 25 under Notification No. 239/86-C.E., dated 3-4-1986</title>
      <link>https://www.taxtmi.com/circulars?id=7122</link>
      <description>Where finished auto-electrical components are cleared as original equipment parts for tractor manufacture at nil rate under notification No. 239/86-C.E., sub-assemblies produced and used within the same factory to make those finished components will also qualify for exemption if they fall under the chapters specified in the notification and the prescribed conditions, including Chapter X procedure and end-use verification, are satisfied.</description>
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      <pubDate>Wed, 18 Feb 1987 00:00:00 +0530</pubDate>
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