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    <title>Exemption to small scale sector</title>
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    <description>The Central Government amended Notification No. 175/86 by substituting Serial No. 3 in the Annexure to specify that the exemption for the small scale sector applies to powered cycles, powered cycle rickshaws, side cars of motor cycles (including scooters), and evaporative type coolers and parts of such coolers under the Central Excise Rules.</description>
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      <description>The Central Government amended Notification No. 175/86 by substituting Serial No. 3 in the Annexure to specify that the exemption for the small scale sector applies to powered cycles, powered cycle rickshaws, side cars of motor cycles (including scooters), and evaporative type coolers and parts of such coolers under the Central Excise Rules.</description>
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