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of <h1>Government Exempts Certain Tyres, Tubes, and Flaps from Excise Duty under Central Excise Rules, 1944, Tariff Item 16.</h1> The Central Government, under the Central Excise Rules, 1944, exempts certain tyres, tubes, and flaps from excise duty beyond specified rates. This applies to items under Tariff Item 16, including those for two-wheeled and three-wheeled motor vehicles, powered cycles, tractors, cycles, cycle rickshaws, and animal-drawn vehicles. Conditions for exemption include intended use as original equipment, specific markings such as 'O.E.' or 'ADV,' and adherence to procedures outlined in Chapter X of the Central Excise Rules, 1944. The notification supersedes a previous one from 1982.
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