Tariff amendments: revised classifications impose uniform duty treatment on updated vehicle, tyre and textile tariff entries.

Amendments substitute and insert tariff items and descriptive sub-headings in the Second Schedule to the Central Excise Tariff Act, redefining product descriptions for tyres, high-tenacity polyester yarn and a wide range of motor vehicles by propulsion type, vehicle design and specialised uses; they add clarifying language (including insertion of the word "only") and new subheadings for vehicles chargeable and not chargeable from external power, and apply a consistent duty rate across the newly specified entries.

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