Effective duty rates on ADV tyres revised, substituting tariff heading and updating per-tyre excise duty and markings. Amendment revises excise duty treatment for A.D.V. tyres by substituting tariff reference to heading No. 40.11, replacing specified TABLE entries to update listed tyre sizes and per-tyre duty entries, and inserting an Explanation defining A.D.V. tyres as those used on animal-drawn vehicles or hand carts bearing prominent ADV markings.