Parts and accessories of motor vehicles, tractors and trailers

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..... hereby exempts parts and accessories of motor vehicles, tractors (including agricultural tractors) and trailers, falling under 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 under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944) : Provided that— (i) it is proved to the satisfaction of an o .....

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