GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
New Delhi, the 30th July, 2007
G.S.R.(E).- In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts internal combustion engines falling under Chapter 84 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) and manufactured by Kerala Agro Machinery Corporation Ltd, (hereinafter referred to as KAMCO) at their Kalamassery unit and cleared to Kanjikode unit of KAMCO, for manufacture of power tillers of heading 8432, from the whole of the duty of excise leviable thereon which is specified in the said Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) provided the manufacturer follows the procedure laid down in the Central Excise (Removal of Goods at Concessional rate of Duty for Manufacture of Excisable Goods) Rules, 2001.
Under Secretary to the Government of India