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    <title>I. C. engines</title>
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    <description>Exemption reduces excise liability on specified internal combustion engines to the rates in the annexed Table, including an ad valorem rate for general-purpose engines and nil rates for engines specially designed as prime movers for transport vehicles or for defined replacement or conversion uses, subject to satisfaction of designated officers and prescribed certification and procedural requirements under the Central Excise Rules.</description>
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      <description>Exemption reduces excise liability on specified internal combustion engines to the rates in the annexed Table, including an ad valorem rate for general-purpose engines and nil rates for engines specially designed as prime movers for transport vehicles or for defined replacement or conversion uses, subject to satisfaction of designated officers and prescribed certification and procedural requirements under the Central Excise Rules.</description>
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