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<h1>Excise Duty Exemption for Motor Vehicle Parts Under Notification No. 239/86-C.E. with Specific Conditions</h1> Notification No. 239/86-C.E., dated April 3, 1986, exempts parts of motor vehicles and tractors from excise duty under certain conditions. These parts, classified under Chapters 45, 48, 68, 73, 85, or 87 of the Central Excise Tariff Act, 1985, are exempt if used as original equipment in manufacturing 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. The exemption applies if an Assistant Collector of Central Excise verifies the intended use and the procedure in Chapter X of the Central Excise Rules, 1944, is followed.