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of <h1>Central Govt Amends Excise Rules: Exemption for Engines in Tractors, Electric Vehicles, Ordnance Factory Vehicles Under Chapter 87</h1> The Central Government has amended Notification No. 65/86-Central Excises, dated February 10, 1986, under the Central Excise Rules, 1944. The amendment pertains to the exemption of internal combustion engines used as original equipment in specific vehicles. The revised clause specifies that these engines must be intended for use in tractors with Power Take-off Horse Power not exceeding 25, electrically operated two-wheeled and three-wheeled motor vehicles, or vehicles manufactured in a Central Government Ordnance Factory, as categorized under Chapter 87 of the relevant schedule. The amendment requires proof to the satisfaction of an officer not below the rank of Assistant Collector of Central Excise.
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