Excise duty exemption on tyres, tubes and flaps limits duty to specified per item rates and prescribes marking and packing rules. Exemption limits excise duty on specified tyres, flaps and tubes within tariff headings 40.11-40.13 to the per item rates set out in the notification's Table, with the duty on sets equal to the aggregate duty of constituent items. The Table classifies articles by vehicle type and tyre/tube size, prescribing Nil, fixed per unit or ad valorem rates for categories including tyres for two and three wheelers, saloon cars by rim size, tractors, trailers, flaps, tubes and aero tyres. Marking requirements ('ADV') and rim size inclusions condition applicability.
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Provisions expressly mentioned in the judgment/order text.
Excise duty exemption on tyres, tubes and flaps limits duty to specified per item rates and prescribes marking and packing rules.
Exemption limits excise duty on specified tyres, flaps and tubes within tariff headings 40.11-40.13 to the per item rates set out in the notification's Table, with the duty on sets equal to the aggregate duty of constituent items. The Table classifies articles by vehicle type and tyre/tube size, prescribing Nil, fixed per unit or ad valorem rates for categories including tyres for two and three wheelers, saloon cars by rim size, tractors, trailers, flaps, tubes and aero tyres. Marking requirements ("ADV") and rim size inclusions condition applicability.
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