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    <title>Parts and accessories of motor vehicles, tractors and trailers</title>
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    <description>Exemption from excise duty for parts and accessories of motor vehicles, tractors and trailers is allowed provided it is proved to a competent Central Excise officer that the goods are intended as original equipment parts in the manufacture of internal combustion engines, motor vehicles, tractors or trailers, or their parts, and where use occurs outside the factory of production the prescribed procedural regime in the Central Excise Rules must be followed.</description>
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      <description>Exemption from excise duty for parts and accessories of motor vehicles, tractors and trailers is allowed provided it is proved to a competent Central Excise officer that the goods are intended as original equipment parts in the manufacture of internal combustion engines, motor vehicles, tractors or trailers, or their parts, and where use occurs outside the factory of production the prescribed procedural regime in the Central Excise Rules must be followed.</description>
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