Amends Notification No. 41/89-C.E. to prescribe effective rates of excise duty on specified tyres, tubes and flaps
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Excise duty rates prescribed for specified tyres, tubes and flaps through substitution of the tariff table.
Substitutes the Table in Notification No. 41/89-Central Excises to prescribe fixed excise duty rates per tyre, tube and flap. The replacement table provides a granular, size and use based classification covering two wheelers, three wheelers, saloon cars, other motor vehicles, trailers, tractors, power tillers and off road equipment, and distinguishes construction types where relevant, assigning a specific duty amount to each listed item.