Tyres [Tariff Item 16]

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....f Finance (Department of Revenue) No. 229/82-Central Excises, dated the 15th October, 1982, the Central Government hereby exempt tyres, tubes and flaps of the description specified in column (3) of the Table hereto annexed and falling under the sub-item specified in the corresponding entry in column (2) of the said Table, of Item No. 16 of the First Schedule to the Central Excises and Salt Act, 19....

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....nbsp;       (a) electrically operated two-wheeled and three-wheeled motor vehicles; or             (b) two-wheded and three-wheeled motor vehicles specifically designed for use by the handicapped;         (ii) such tyres, tubes and flaps have been prominently marked "O.E."; and (....