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of <h1>Central Government exempts trolley buses and battery-powered vehicles from excise duty over 10% under Central Excise Rules, 1944.</h1> The Central Government, under the Central Excise Rules, 1944, exempts electrically operated trolley buses and battery-powered road vehicles from excise duty exceeding 10% ad valorem. This applies to vehicles classified under headings 87.02, 87.03, or 87.04 of the Central Excise Tariff Act, 1985. 'Electrically operated trolley buses' are defined as those using electrical energy from an external source, while 'battery-powered road vehicles' use energy from onboard batteries. This exemption is effective until July 31, 1988.
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