Duty exemption for specified tyres sets effective excise rates and conditional nil rate for power tiller manufacture. The notification fixes effective excise rates for specified Chapter 40 goods by reducing the duty payable to the rates in the Table and imposing any listed conditions. Tyres, tubes and flaps used in manufacture of power tillers qualify for a nil effective rate subject to Chapter X procedural compliance where use is outside the factory. Separate ad valorem effective rates are prescribed for aero tyres and power tiller tyres, tubes for aero tyres, and specified gun carriage tyres and their tubes, each tied to the product's chapter or sub heading.
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Provisions expressly mentioned in the judgment/order text.
Duty exemption for specified tyres sets effective excise rates and conditional nil rate for power tiller manufacture.
The notification fixes effective excise rates for specified Chapter 40 goods by reducing the duty payable to the rates in the Table and imposing any listed conditions. Tyres, tubes and flaps used in manufacture of power tillers qualify for a nil effective rate subject to Chapter X procedural compliance where use is outside the factory. Separate ad valorem effective rates are prescribed for aero tyres and power tiller tyres, tubes for aero tyres, and specified gun carriage tyres and their tubes, each tied to the product's chapter or sub heading.
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