Tariff amendment: substitution of tyre size entries and specified excise rates for different tyre constructions. The notification amends the annexed table of a prior Central Excise notification by substituting size figures for S. No. 2 and replacing S. No. 4 with a reorganised schedule that lists tyre sizes in groups A and B and prescribes distinct excise rates for rayon, nylon and radial tyres for each size subcategory, thereby changing the tariff entries and rates applicable to those motor vehicle tyres.
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.
Tariff amendment: substitution of tyre size entries and specified excise rates for different tyre constructions.
The notification amends the annexed table of a prior Central Excise notification by substituting size figures for S. No. 2 and replacing S. No. 4 with a reorganised schedule that lists tyre sizes in groups A and B and prescribes distinct excise rates for rayon, nylon and radial tyres for each size subcategory, thereby changing the tariff entries and rates applicable to those motor vehicle tyres.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.