Third Schedule

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....r Item No. 16, the following Item shall be substituted, namely:- '16. TYRES- "Tyre" means a pneumatic tyre in the manufacture of which rubber is used, and includes the inner tube, the tyre flap and the outer cover of such a tyre:     I. (1) Tyres for motor vehicles; and tyres for vehicles or equipments, designed for use off the road. Sixty per cent. ad valorem.   (2) Tyres for tractors, including agricultural tractors. Sixty per cent. ad valorem.   (3) Tyres for trailers. Sixty per cent. ad valorem.   II. Tyres for cycles and cycle-rickshaws     (1) Tyres. Sixty paise per tyre or fifteen per cent. ad valorem, whichev....

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....ispolyisoprene (IR), polybutadiene (BR), poly-chlorobutadiene (CR), polybutadiene-styrene (SBR), poly chlorobutadiene-acrylonitrile (NCR), polybuta- diene-acrylonitrile (NBR) and butyl rubber (IIR); (b) thioplasts (TM); and (c) natural rubber modified by grafting or mixing with artificial plastic material, de-polymerised natural rubber, and mixtures of unsaturated synthetic substances with saturated synthetic high polymers, provided that all the above-mentioned products comply with the requirements concerning vulcanisation, elongation and recovery in (a) above.'; Ten per cent. ad valorem. (v) in Item No. 26A,- (a) after sub-item (1a), the following sub-item shall be inserted, namely:― "(1b) Wast....

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.... shall be inserted, namely:-   'Explanation II.- "Waste and scrap" means waste and scrap of zinc fit only for the recovery of metal or for use in the manufacture of chemicals and includes dross and ash.';   (vii) in Item No. 27,- (a) after sub-item (a), the following sub-item shall be inserted, namely:- "(aa) Waste and scrap. Fifty per cent. ad valorem, plus two thousand rupees per metric tonne."; (b) after Explanation II, the following Explanation shall be inserted, namely: -   'Explanation III- "Waste and scrap" means waste and scrap of aluminium fit only for the recovery of metal or for use in the manufacture of chemicals, but does not include sludge, dross, sc....