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of <h1>Amendment Restricts Excise Duty Exemption to Non-Branded Tyres and Tubes Under Notification No. 32/90-C.E.</h1> Notification No. 32/90-C.E., dated March 20, 1990, amends Notification No. 231/85 to restrict the exemption from excise duties to tyres and tubes not branded with another manufacturer's name. The amendment clarifies that the exemption does not apply to products branded with another's trade or brand name, whether registered or not. It defines 'brand name' or 'trade name' as any mark indicating a trade connection between the product and the person using the name. These changes take effect on April 1, 1990, under the Central Excises and Salt Act, 1944.
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