Tariff exemption for tyres, tubes and flaps: conditional original equipment relief requiring marking and procedural certification. Amendment substitutes the exemption provision and Table to permit conditional exemption of tyres, tubes and flaps where an Assistant Collector certifies they are intended as original equipment for specified vehicles, the items are prominently marked 'O.E.', and the procedure in Chapter X of the Central Excise Rules, 1944 is followed; separate conditions address two and three wheeled vehicles (including electrically operated and handicapped use designs) and tractors.
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Provisions expressly mentioned in the judgment/order text.
Tariff exemption for tyres, tubes and flaps: conditional original equipment relief requiring marking and procedural certification.
Amendment substitutes the exemption provision and Table to permit conditional exemption of tyres, tubes and flaps where an Assistant Collector certifies they are intended as original equipment for specified vehicles, the items are prominently marked "O.E.", and the procedure in Chapter X of the Central Excise Rules, 1944 is followed; separate conditions address two and three wheeled vehicles (including electrically operated and handicapped use designs) and tractors.
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