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Tyres and Tubes [Chapter 40] - 19/92 - Central Excise - Tariff

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Tyres and Tubes [Chapter 40]

Notification No. 19/92-C.E.

Dated 1-3-1992

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 41/89-Central Excises, dated the 1st March, 1989, namely :-

In the said notification, for the Table annexed thereto, the following Table shall be substituted, namely :-

"TABLE

S. No.

Description

Rate of duty in rupees per tyre or tube or flap

(1)

(2)

(3)

1.

TYRES

 

 

(i)

Tyres for two wheeled motor vehicles known as Mopeds

25.00

 

(ii)

Tyres for two wheeled motor vehicles other than Mopeds

32.00

 

(iii)

Tyres for three-wheeled motor vehicles of sizes, namely :-

95.00

 

 

3.50-10-6PR, 3.50-10-8PR, 4.00-8, 4.50-8 and 4.50-10

 

2.

Tyres for Saloon Cars of Rim Sizes, namely :-

 

 

(i)

14 inches and below

210.00

 

(ii)

15 inches and above but not exceeding 17 inches

265.00

3.

Tyres for motor vehicles other than S. Nos. 1 and 2 above, of sizes, namely :-

 

 

A.

(i)

9.00-13, 7.00-17, 6.00-20, 6.50-20, 7.00-20, 7.50-20, 8.25-15, 8.25-16, 8.25-20 and 260 x 508

 

 

 

 

(a)

Rayon tyres

890.00

 

 

 

(b)

Other tyres

950.00

 

 

(ii)

9.00-20

 

 

 

 

(a)

Rayon tyres

1050.00

 

 

 

(b)

Other tyres

1260.00

 

 

(iii)

10.50-16, 10.00-20, 11.00-20 and 10.00-22

 

 

 

 

(a)

Rayon tyres

1260.00

 

 

 

(b)

Other tyres

1575.00

 

 

(iv)

12.00-20, 10.00-24, 11.00-22, 11.00-22.5, 11.00-24, 11.00-24.5 and 12.00-24

 

 

 

 

(a)

Rayon tyres

1575.00

 

 

 

(b)

Other tyres

1850.00

 

 

(v)

14.00-20

2625.00

 

B.

(i)

6.70-15, 7.00-15, 6.50-16, 7.00-16, 215/75- R15, 195/70-B15, 195/70-D15, LT195/80-D15, 195/70-R15, 10.00/75-15.3, 11.05/80-15.3 and F78-15

 

 

 

 

(a)

Rayon tyres

420.00

 

 

 

(b)

Other tyres

475.00

 

 

(ii)

6.00-16

315.00

 

 

(iii)

7.50-16 and 215/80-D14

685.00

 

 

(iv)

9.00-16

790.00

4.

Front tractor tyres

120.00

5.

Rear tractor tyres of Rim sizes, namely :-

 

 

 

(i)

28 inches and below-

 

 

 

 

(a)

Rayon tyres

400.00

 

 

 

(b)

Nylon tyres

465.00

 

 

(ii)

Above 28 inches

485.00

6.

Tyres for trailers of sizes, namely :-

 

 

 

(i)

7.50-16

220.00

 

 

(ii)

9.00-16

440.00

 

TUBES

 

7.

Tubes for tyres of two-wheeled motor vehicles

8.00

8.

Tubes of the size 3.50-10

8.00

9.

Tubes for tyres of three wheeled motor vehicles of sizes, namely :-

 

 

4.00-8, 4.50-8 and 4.50-10

19.00

10.

Tubes for tyres of saloon cars of Rim sizes, namely:-

 

 

 

(i)

not exceeding 15 inches

30.00

 

 

(ii)

exceeding 15 inches but not exceeding 17 inches

40.00

11.

Tubes for tyres of other motor vehicles, of Rim sizes, namely :-

 

 

 

(a)

below 20 inches :-

 

 

 

 

(i)

6.00-16 and 5.50-16

32.00

 

 

 

(ii)

Others

48.00

 

 

(b)

20 inches

120.00

 

 

(c)

above 20 inches

210.00

12.

Tubes for tyres of vehicles or equipment designed to use off the road, of Rim sizes not exceeding 25 inches

490.00

13.

Tubes for front tractor tyres

32.00

14.

Tubes for rear tractor tyres

77.00

15.

Tubes for tyres of trailers of sizes 7.50-16 and 9.00-16

44.00

16.

Tubes for tyres of power tillers

40.00

17.

All other tubes

40.00"

 
 

 

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