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    <title>Motor vehicles parts and components used within any other factory of same manufacturer</title>
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    <description>Exempts motor vehicle parts under Chapters 84 and 87 manufactured in one factory and used in another factory of the same manufacturer for manufacture of goods under specified sub headings, by capping excise liability to the amount calculated on sixty percent of the value of such parts as determined under section 4 when sold as spares; exemption subject to procedures the Commissioner of Central Excise may specify.</description>
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      <title>Motor vehicles parts and components used within any other factory of same manufacturer</title>
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      <description>Exempts motor vehicle parts under Chapters 84 and 87 manufactured in one factory and used in another factory of the same manufacturer for manufacture of goods under specified sub headings, by capping excise liability to the amount calculated on sixty percent of the value of such parts as determined under section 4 when sold as spares; exemption subject to procedures the Commissioner of Central Excise may specify.</description>
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      <pubDate>Tue, 21 Oct 1997 00:00:00 +0530</pubDate>
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