Parts of motor vehicles and tractors

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....otification No. 239/86-C.E. Dated 3-4-1986 In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts parts of motor v....

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....ed to be used as original equipment parts in the manufacture of— (a) tractors of Power Take-off Horse Power not exceeding 25 and electrically operated two-wheeled and three-wheeled motor vehicles....