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<h1>Government Issues Excise Duty Exemption for Specific Motor Vehicles and Tractors Under Central Excise Rules, 1944</h1> The Central Government, under the Central Excise Rules, 1944, has issued an exemption notification for specific motor vehicles and tractors, effective from February 28, 1986. The exemption applies to vehicles under certain headings in the Central Excise Tariff Act, 1985, reducing excise duty beyond specified rates. Categories include electrically operated two- and three-wheelers, small engine two-wheelers, three-wheeled auto-rickshaws, and various petrol and diesel-operated saloon cars, with conditions for taxi use. Additional categories cover motor vehicles with specific engine capacities, dumpers, and tractors, with certain exemptions for agricultural use.