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<h1>New Notification Exempts Certain Tyres, Tubes, Flaps from Excess Excise Duty Under Central Excises and Salt Act, 1944</h1> The Central Government, under the Central Excises and Salt Act, 1944, has issued a notification exempting certain tyres, tubes, and flaps from excise duty exceeding specified rates. This supersedes a previous notification from 1985. The notification details the applicable duty rates for various types and sizes of tyres and tubes, including those for three-wheeled vehicles, saloon cars, motor vehicles, tractors, and trailers. It specifies different rates for rayon, nylon, and radial tyres, as well as for tubes of different sizes, ensuring that the duty for packed sets is the total of individual components.