Assessment of tyres and tubes with flaps under Section 4A-reg - Central Excise - F.No. 6/14/2007-CX-1

F.No. 6/14/2007-CX-1 Government of India Ministry of Finance Department of Revenue Central Board of Excise Customs New Delhi Dated: August 12, 2008 Subject: Assessment of tyres and tubes with flaps under Section 4A-reg With reference to the above mentioned subject, Board has received reference from the field formations as to whether tyres, tubes and flaps when removed in pre-packed /packed form are covered under the MRP based assessment or not. 2. The matter has been examined. The Ministry of Consumer Affairs have clarified in their letter dated 20.07.07 that the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 are applicable to tyres and tubes, when they are sold in pre-packed form. A copy of the said letter is enclosed. 3. It is a question of fact whether in a particular case tyres and tubes are sold in a pre-packed form. This has to be determined by the proper officer for the purpose of levy of Central Excise Duty/Additional Duty of Customs. (Ashima Bansal) Under Secretary to the Govt. of India WM-10(4)/2004-Pt Government of India Ministry of Consumer Affairs, Food and Public Distribution Department of Consumer Affairs Weights and Measures Unit Krishi Bhawan,New Delhi Dated: July 20, 2007 To Sh. M.V, Vasudevan Technical Officer (TRU) Ministry of Finance, Department of Revenue, (Tax Research Unit ) Subject: Clarification on the treatment of Tyres under The Standards of Weights and Measures Act. The undersigned is directed to refer to your letter No 341/12/2007-TRU dated 27/06/2007 on the above mentioned subject and to state that the Standards of Weights and Measures ( Packaged Commodities ) Rule, 1977 are applicable to sell of tyres and tubes , if they are sold in pre-packed form. For Director, Legal Metrology