Excise duty rates on motor vehicles updated, with conditional exemptions and full body-building exemption specified. Amendment prescribes revised effective rates of duty for specified motor vehicles and related goods, differentiating petrol and other engines, and fixing ad valorem rates for categories including tractors, passenger and goods vehicles, chassis, bodies, trailers and special-purpose vehicles. It provides nil-rates for certain electrically operated vehicles and conditional exemptions, including full exemption for body-building where prior duty has been paid on chassis or equipment, and nil-rating when no credit of duty on chassis or inputs has been taken under the relevant rules.