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.... (v) Item No. 24 shall be omitted. PART II Item No. Description of goods Rate of duty (1) (2) (3) In the First Schedule to the Central Excises Act,- (i) in Item No. 4, under "II. Manufactured tobacco-", for sub-Item (5), the following sub-Item shall be substituted, namely:- '(5) Chewing tobacco, including preparations commonly known as "Khara Masala", "Kima....

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....es and flaps Sixty per cent. ad valorem.   (2) Tyres for tractors, including agricultural tractors-     (a) tyres Five hundred rupees per tyre.   (b) tubes and flaps Twenty-five per cent. ad valorem.   (3) Tyres for trailers,     (a) of sizes, namely, 7.50-16 and 9.00-16-     ....

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....y propelled vehicles, other than tractors, designed for use upon roads. Explanation II.- "Motor vehicles", "tractors, including agricultural tractors" and "trailers" shall include a chassis; but shall not include a vehicle running upon fixed rails.'; Twenty-five per cent ad valorem (iii) in Item No. 59, for sub-Items (1) and (2), the following sub-Items shall be substituted, nam....