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    <title>Exemption to parts and accessories on motor vehicles, tractors and trailers falling under Chapters 40, 48, 73, 84 or 85</title>
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    <description>Exemption from excise duty applies to a specified list of parts and accessories for motor vehicles, tractors and trailers when proved to be intended as original equipment parts in the manufacture of engines exempt from excise duty; use outside the factory of production requires adherence to the procedural requirements of Chapter X of the Central Excise Rules.</description>
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      <description>Exemption from excise duty applies to a specified list of parts and accessories for motor vehicles, tractors and trailers when proved to be intended as original equipment parts in the manufacture of engines exempt from excise duty; use outside the factory of production requires adherence to the procedural requirements of Chapter X of the Central Excise Rules.</description>
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