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Exemption to parts and accessories of motor vehicles, tractors and trailers falling within Chapter 45 or 68

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....erred by sub-rule (1) or rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts parts and accessories of motor vehicles, tractors (including agricultural tractors) and trailers, falling within Chapter 45 or 68 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is specified in the said Schedule : ....