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Central Excise - Exemption to agricultural implements/ appliances and
parts thereof - Notification No. 64/86-CE as amended
Circular
No. 44 dated 27th June 1994
Notification
No.64/86-CE dated 10.02.1986 (SI.No.2) prescribes exemption to agricultural
implements and parts thereof, falling under Chapter 82 of the Schedule to the
Central Excise Tariff Act, 1985. This Notification was amended by Notification
No. 196/86-CE dated 14.03.1986 widening the scope of exemption Notification No.
64/86-CE to agricultural implements and parts thereof, falling under Chapter 84
of the Schedule to the CETA, 1985.
2.
Certain doubts have been expressed as to whether the expression
agricultural implements would also cover agricultural mechanical appliances/
machinery falling under Chapter 82 or 84 of the First Schedule to the Central
Excise Tariff, 1985. Some of these agricultural mechanical appliances are like
sprayers, dusters, mist-blowers, flame-guns, welders, wheel-hoes, seed-drills,
threshers etc.
3.
The matter has been examined. It is viewed that agricultural implements
include agricultural mechanical appliances/machinery and would be covered by
exemption in Notification No. 64/86-CE as amended by Notification No. 196/86-CE
dated 14.03.1986.
4.
Pending assessments of this nature may be finalised accordingly.
5.
Lower field formations may be advised suitably and Trade may be informed
accordingly.
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