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

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 Circular No. 2/87 Dated 18-2-1987 [From F. No. 156/1/87-CX.4] Government of India Ministry of Finance (Department of Revenue) New Delhi Subject : Duty liability on sub-assemblies captively used in the manufacture of auto-electrical parts which are cleared at nil rat....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....equipment parts for the manufacture of tractors of power take-off horse power not exceeding 25, the said exemption had not been allowed on the sub-assemblies of the finished auto-electrical components which are manufactured in the same factory and utilised within the factory for the manufacture of finished auto-electrical components, which are finally cleared at the wholly exempted rate of duty in....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ferred to above, would also qualify for exemption. Accordingly, the Board is of the view that sub-assemblies of finished auto-electrical components (such as starter motors, dynamos, alternators, generators), falling under the chapters referred to in the said notification, and used within the factory of production for the manufacture of finished auto-electrical components, which are finally cleared....