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of <h1>Reclaimed Rubber Excise Duty Exemption for New Tyre Production per Notification No. 353/86-C.E., Chapter X Compliance Required.</h1> Notification No. 353/86-C.E., dated June 20, 1986, issued by the Central Government, grants an exemption from excise duty for reclaimed rubber classified under heading No. 40.03 of the Central Excise Tariff Act, 1985. This exemption applies when the reclaimed rubber is used in the same manufacturer's factory for producing new tyres under sub-heading Nos. 4011.10, 4011.20, or 4011.41. The exemption is contingent upon compliance with the procedures outlined in Chapter X of the Central Excise Rules, 1944.
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