Motor vehicles

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..... 86 In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts motor vehicles falling under Heading No. 87.02 or 87.04 of .....

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..... thereof which represents the value of the chassis used in such motor vehicles : Provided that no credit of the duty paid on the chassis has been taken under rule 56A or rule 57A of the said rules : .....

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