Exemption from Central Excise Duty to parts falling under any Chapter, when used within the factory of production for manufacture of goods of heading 8701 – regarding

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.... Delhi, the 16th November, 2006 To Chief Commissioners of Central Excise (All) Chief Commissioners of Customs & Central Excise (All) Director General Central Excise Intelligence, New Delhi [email protected] Subject: Exemption from Central Excise Duty to parts falling under any Chapter, when used within the factory of production for manufacture of goods of heading 8701 - regarding Sir, ....

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...., the effect of Note 2(e) of Section XVII is to ensure that such IC engines used in manufacturing tractors do not get classified as "parts / parts & accessories" under heading 87.08. Instead, such IC engines would remain classified under 8407 or 8408. 3. Notification No. 6/2002-CE dated 1.3.2002 (Sr. No. 296) and the Notification No. 6/2006-CE dated 1.3.2006(Sr. No. 92) exempt parts, falling und....