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    <title>Exemption to parts and accessories of motor vehicles, tractors and trailers falling within Chapter 45 or 68</title>
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    <description>Parts and accessories of motor vehicles, tractors and trailers are exempt from the whole of excise duty when it is proved to an officer not below Assistant Collector that they are intended as original equipment parts for specified exempt engines or exempt vehicle parts, and where use outside the factory of production requires following the procedural regime in Chapter X of the Central Excise Rules, 1944.</description>
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      <description>Parts and accessories of motor vehicles, tractors and trailers are exempt from the whole of excise duty when it is proved to an officer not below Assistant Collector that they are intended as original equipment parts for specified exempt engines or exempt vehicle parts, and where use outside the factory of production requires following the procedural regime in Chapter X of the Central Excise Rules, 1944.</description>
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