Infrastructure cess exemptions for specified motor vehicles permit nil or reduced levy subject to registration, refund and compliance conditions. The notification exempts or reduces Infrastructure Cess on specified motor vehicle categories by prescribing Nil or reduced effective rates and attaching conditions under which manufacturers who pay cess at clearance may claim refund by taking credit in an Account Current and filing a verified claim with supporting proof of payment and registration certificates for vehicles subsequently registered as ambulances or taxis; officers must verify and determine refunds, and irregular or excess credits are recoverable as erroneously refunded excise duty.