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of <h1>Central Govt Amends Tyre Classification & Duty Rates Under Excises Act 1944; Updates Definition for ADV Tyres</h1> Notification No. 45/89-C.E., dated March 1, 1989, issued by the Central Government under the Central Excises and Salt Act, 1944, amends the previous notification No. 58/88-Central Excises. The amendments involve changes to the classification and duty rates for ADV tyres. Specifically, the classification is updated from 'sub-heading No. 4011.10' to 'heading No. 40.11,' and the duty rates are revised to Rs. 30 and Rs. 84 per tyre for certain entries. Additionally, new size specifications for tyres are added, and an explanation is provided defining ADV tyres as those used on animal-drawn vehicles or hand carts.
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