Tariff amendment: Pneumatic tyre and inner tube classifications updated; specified subheadings created and excise rate for certain tyres revised. Amendment to the Central Excise Tariff reorganises Chapter 40 by substituting headings to create discrete subheadings for pneumatic tyres-bicycle/ cycle rickshaw types, two wheeled motor vehicle and certain tractor rear tyres, and others-and matching subheadings for rubber inner tubes, while also revising the column (4) excise entry for a specific tyre sub heading to reflect an updated duty specification.