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of <h1>Central Govt exempts tyres, tubes, flaps from excise duty if used in power tiller manufacturing.</h1> Notification No. 327/86-C.E., dated May 27, 1986, issued by the Central Government, exempts tyres, tubes, and flaps from the entire excise duty under section 3 of the Central Excises and Salt Act, 1944. This exemption applies to products classified under Chapter 40 of the Central Excise Tariff Act, 1985, provided they are used in manufacturing power tillers under heading No. 84.32. If these items are used outside the production factory, compliance with Chapter X of the Central Excise Rules, 1944, is required.
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