Excise duty rates for tyres and tubes prescribed, establishing category-based per-unit duties and substituting the prior tariff table. Prescribes category specific per unit excise duty rates for tyres and tubes by substituting the TABLE in a prior notification, listing fixed rupee duties for specified vehicle types, tyre constructions and rim/tyre size categories, and including entries for tractor tyres, trailer tyres, off road equipment tubes and other specified sizes.
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Provisions expressly mentioned in the judgment/order text.
Excise duty rates for tyres and tubes prescribed, establishing category-based per-unit duties and substituting the prior tariff table.
Prescribes category specific per unit excise duty rates for tyres and tubes by substituting the TABLE in a prior notification, listing fixed rupee duties for specified vehicle types, tyre constructions and rim/tyre size categories, and including entries for tractor tyres, trailer tyres, off road equipment tubes and other specified sizes.
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