Excise exemption for original equipment tyres subject to marking and procedural approval under Central Excise Rules. An excise exemption removes the whole duty under Section 3 of the Central Excises and Salt Act, 1944, for specified Chapter 40 tyres when: an Assistant Collector of Central Excise is satisfied they are intended as original equipment by the vehicle manufacturer; the tyres are prominently marked 'O.E.'; and the procedure in Chapter X of the Central Excise Rules, 1944, is followed. The exemption covers tyres for two and three wheelers, saloon cars, and agricultural tractors (with an explanatory power take off definition).
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Excise exemption for original equipment tyres subject to marking and procedural approval under Central Excise Rules.
An excise exemption removes the whole duty under Section 3 of the Central Excises and Salt Act, 1944, for specified Chapter 40 tyres when: an Assistant Collector of Central Excise is satisfied they are intended as original equipment by the vehicle manufacturer; the tyres are prominently marked "O.E."; and the procedure in Chapter X of the Central Excise Rules, 1944, is followed. The exemption covers tyres for two and three wheelers, saloon cars, and agricultural tractors (with an explanatory power take off definition).
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