Set-off of duty amended to expressly include motor vehicles, including tractors, in the substituted tariff entry. Amendment under sub rule (1) of rule 8 of the Central Excise Rules, 1944 substitutes the entry in clause (c), Sl. No. 34, column (5) of Notification No. 82/86-Central Excises with the description: 'Motor vehicles, all sorts, including tractors', thereby specifying motor vehicles and tractors for the relevant set-off of duty tariff entry.