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of <h1>Finance Act 1994 Fourth Schedule updates rubber product classifications, revises tyre and inner tube categories, sets 45% rate.</h1> The Fourth Schedule of the Finance Act, 1994, amends the Central Excise Tariff Act concerning rubber products. It revises the classification for pneumatic tyres under Chapter 40, replacing the previous entries with new headings for tyres used on bicycles, cycle-rickshaws, three-wheeled powered cycle rickshaws, two-wheeled motor vehicles, and tractors. Additionally, it updates the sub-heading 4012.19 to reflect a 45% rate and revises the classification for inner tubes of rubber, specifying categories corresponding to the revised tyre sub-headings.
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