Central Excise - Duty liability on component parts/sub-assemblies used in the manufacture of diesel operated Internal Combustion Engines under Notification No. 217/85-C.E., dated 8-10-1985 as amended Notification No. 217/85-C.E.

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....he manufacture of diesel operated Internal Combustion Engines under Notification No. 217/85-C.E., dated 8-10-1985 as amended Notification No. 217/85-C.E. Circular No. 14/88 Dated 26-5-1988 [From F. No. 156/26/87-CX.4] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Central Excise - Duty liability on component parts/sub-assemblies used in the....

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....2. Earlier Board had an occasion to examine a similar issue regarding the scope of Notification No. 239/86-C.E., dated 3-4-1986 which exempts auto electrical components like starter-motor, dynamos etc. if used in the manufacture of tractors of power take off Horse Power not exceeding 25. In that case it was viewed by the Board that the sub-assemblies which go into the manufacture of auto electrica....