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of <h1>Excise Duty Exemption for Tyres, Tubes, Flaps under Central Excises and Salt Act; Special Rates for Aero and Gun Carriage Tyres</h1> The Central Government, under the Central Excises and Salt Act, 1944, has issued Notification No. 17/94-C.E. dated March 1, 1994, to exempt certain tyres, tubes, and flaps under Chapter 40 from excise duty exceeding the specified rates. Tyres, tubes, and flaps used in manufacturing power tillers are exempt from duty if used outside the production factory following Chapter X of the Central Excise Rules, 1944. Aero tyres, power tiller tyres, and tubes for aero tyres are subject to a 35% ad valorem duty, while gun carriage tyres and their tubes are subject to a 20% ad valorem duty.
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