Tyres and Tubes [Chapter 40]
Show AI Summary
Excise duty rates for tyres and tubes: notification substitutes the tariff table prescribing unit duties by category and size.
Notification substitutes the annexed tariff Table in Notification No. 41/89 by prescribing specific excise duty amounts per tyre, tube or flap. It itemises rates according to vehicle class, tyre construction (rayon, nylon, other), and rim or tyre sizes, and separately addresses front and rear tractor tyres, trailer tyres, power tiller tyres, off road equipment tubes and other tubes, assigning a duty per unit for each listed category.