Compensation cess exemption for used motor vehicles where supplier has not availed input tax credit. The notification inserts a new Schedule entry exempting all old and used motor vehicles by assigning a NIL compensation cess rate, with an Explanation excluding the exemption where the supplier has availed input tax credit, CENVAT credit, or input tax credit of value added tax or any other taxes on such vehicles, and substitutes a tariff code entry in the adjacent Schedule serial number.