Excise exemption: duty not recoverable for steel bead wire rings used in cycle tyre manufacture where duty was not levied. The Central Government directs that the whole of the duty of excise payable on steel bead wire rings used in the manufacture of cycle/cycle rickshaw tyres, where duty was not levied under a prevailing practice, shall not be required to be paid in respect of such rings on which duty was not levied in accordance with that practice.