Excise duty exemption for A.D.V. tyres caps liability to prescribed effective per-tyre rates for listed sizes. The notification caps excise liability for A.D.V. tyres classified under the specified tariff subheading by exempting such tyres of listed sizes from duty in excess of prescribed per-tyre amounts; eligibility requires both tariff classification and matching to the Table's size entries, producing discrete per-tyre effective rates for assessment.
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Provisions expressly mentioned in the judgment/order text.
Excise duty exemption for A.D.V. tyres caps liability to prescribed effective per-tyre rates for listed sizes.
The notification caps excise liability for A.D.V. tyres classified under the specified tariff subheading by exempting such tyres of listed sizes from duty in excess of prescribed per-tyre amounts; eligibility requires both tariff classification and matching to the Table's size entries, producing discrete per-tyre effective rates for assessment.
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