Duty on tyre sets clarified: levy equals the aggregated duty of each tyre, tube or flap in the set. Substitutes the reference to column (4) and inserts a proviso that where a tyre, tube or flap is packed in a set and removed thereafter, the duty on such a set shall be the sum total of the duty applicable to the tyre, tube or flap constituting that set; and corrects a Table cross-reference by replacing 'S. Nos. 2 and 3 above' with 'S. Nos. 1 and 2 above' against Serial No. 3 in column (3).
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Provisions expressly mentioned in the judgment/order text.
Duty on tyre sets clarified: levy equals the aggregated duty of each tyre, tube or flap in the set.
Substitutes the reference to column (4) and inserts a proviso that where a tyre, tube or flap is packed in a set and removed thereafter, the duty on such a set shall be the sum total of the duty applicable to the tyre, tube or flap constituting that set; and corrects a Table cross-reference by replacing "S. Nos. 2 and 3 above" with "S. Nos. 1 and 2 above" against Serial No. 3 in column (3).
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