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of <h1>Finance Act 1981: New Duty Rates on Goods, Polyester Films at 50%, Tyres at 60%, Synthetic Rubber at 10.</h1> The Third Schedule of the Finance Act, 1981, amends the Central Excises Act by updating duty rates and descriptions for various goods. It excludes polyester films and electrical insulators from Item 15A and introduces a 50% ad valorem duty on polyester films under Item 15BB. Tyres are categorized with a 60% ad valorem duty for motor vehicles and a variable rate for cycle tyres. Synthetic rubber is defined and taxed at 10% ad valorem. Waste and scrap of metals like copper, zinc, aluminium, and lead are defined and taxed at specific rates per metric tonne. Amendments also include changes to descriptions and duty rates for pipes, tubes, and news-reels.
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