Excise duty exemption for intermediate vehicle components: prior non-levy practice negates excise liability for captive consumption. The Central Government directs that excise duty shall not be required to be paid on intermediate goods-specifically chassis, body platforms and tube assemblies-manufactured and captively consumed for the production of Kolos and BEML Tatra vehicles where a prevailing practice resulted in non-levy; the direction recognizes that, for the period in question, duty which otherwise would have been payable is not to be collected in respect of those intermediate goods.