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Rubber materials used for resoling, repairing or etreading tyres - Subject to 15% duty

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....(1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), (hereinafter referred to as the said Act), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts tread rubber compound, tread rubber, camel-back, cushion compound, cushion gum, tread gum and tread packing strips falling within Chapter 40 of the Schedule to the Central Exc....

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.... all excisable goods including the said goods, by him or on his behalf for home consumption from one or more factories, during the preceding financial year, had exceeded rupees one hundred and fifty lakhs; (ii) if the aggregate value of clearances of all excisable goods including the said goods, from any factory, by or on behalf of one or more manufacturers for home consumption, during the prec....

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....on is granted, based upon the value or quantity of clearances made in a financial year) issued under sub-rule (1) of the rule 8 of the Central Excise Rules, 1944 or under sub-section (1) of section 5A of the said Act, and for the time being in force, shall not be taken into account; (iii) for computing the aggregate value of clearances, the clearances of the said goods bearing a brand name or a....