Excise exemption rates on tyres set with specified per-item duty caps and packing rules applying to sets. Notification exempts tyres, tubes and flaps in Chapter 40 from excise duty to the extent the duty exceeds the fixed per-item amounts specified in the annexed Table; where items are packed and removed as a set the duty on the set equals the sum of applicable per-item rates. The Table prescribes detailed per-unit duty caps by tyre/tube category, size/rim and construction, and an explanation includes specified van sizes within saloon car rim-size categories.
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Provisions expressly mentioned in the judgment/order text.
Excise exemption rates on tyres set with specified per-item duty caps and packing rules applying to sets.
Notification exempts tyres, tubes and flaps in Chapter 40 from excise duty to the extent the duty exceeds the fixed per-item amounts specified in the annexed Table; where items are packed and removed as a set the duty on the set equals the sum of applicable per-item rates. The Table prescribes detailed per-unit duty caps by tyre/tube category, size/rim and construction, and an explanation includes specified van sizes within saloon car rim-size categories.
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