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of <h1>Excise Duty Exemption for Motor Vehicle Parts as Original Equipment Under Central Excise Rules, 1944 Effective February 28, 1986.</h1> The Central Government, under the Central Excise Rules, 1944, exempts certain motor vehicle parts and accessories from excise duty. This exemption applies to parts such as brake linings, clutch facings, engine valves, and others specified in the notification, provided they are intended for use as original equipment in manufacturing internal combustion engines, motor vehicles, tractors, and trailers. The exemption is conditional upon proof of intended use and compliance with specified procedures. This notification supersedes the previous notification dated November 1, 1982, and is effective from February 28, 1986.
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