Prescribing effective rates of excise duty for tyres and tubes.
Notification No. 35/90-C.E.
Dated 20-3-1990
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 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, the following 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 |
30.00 |
|
|
(ii) |
Tyres for three-wheeled motor vehicles of sizes, namely :- |
|
|
|
|
3.50-10-6PR, 4.00-8, 4.50-8 and 4.50-10 |
90.00 |
|
2. |
Tyres for Saloon Cars of Rim Sizes, namely :- |
|
|
|
(i) |
14 |
inches and below |
200.00 |
|
|
(ii) |
15 |
inches and above but not exceeding 17 inches |
250.00 |
|
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, 8.25-20 and 8.25-15- |
|
|
|
|
|
(a) |
Rayon tyres |
850.00 |
|
|
|
|
(b) |
Other tyres |
900.00 |
|
|
|
(ii) |
9.00-20 |
|
|
|
|
|
(a) |
Rayon tyres |
1000.00 |
|
|
|
|
(b) |
Other tyres |
1200.00 |
|
|
|
(iii) |
10.50-16, 10.00-20, 11.00-20 and 10.00-22 |
|
|
|
|
|
(a) |
Rayon tyres |
1200.00 |
|
|
|
|
(b) |
Other tyres |
1500.00 |
|
|
|
(iv) |
12.00-20, 10.00-24, 11.00-24 and 12.00-24 |
|
|
|
|
|
(a) |
Rayon tyres |
1500.00 |
|
|
|
|
(b) |
Other tyres |
1750.00 |
|
|
|
(v) |
14.00-20 |
2500.00 |
|
|
B. |
(i) |
6.70-15, 7.00-15, 6.50-16, 7.00-16, 215/75 R-15, LT 195/80-D 15 and F78-15 |
|
|
|
|
|
(a) |
Rayon tyres |
400.00 |
|
|
|
|
(b) |
Other tyres |
450.00 |
|
|
|
(ii) |
6.00-16 |
300.00 |
|
|
|
(iii) |
7.50-16 and 215/80 D-14 |
650.00 |
|
|
|
(iv) |
9.00-16 |
750.00 |
|
4. |
Front tractor tyres |
115.00 |
|
5. |
Rear tractor tyres of Rim sizes, namely :- |
|
|
|
|
(i) |
28 |
inches and below - |
|
|
|
|
|
(a) |
Rayon tyres |
380.00 |
|
|
|
|
(b) |
Nylon tyres |
440.00 |
|
|
|
(ii) |
Above 28 inches |
460.00 |
|
6. |
Tyres for trailers of sizes, namely :- |
|
|
|
|
(i) |
7.50-16 |
210.00 |
|
|
|
(ii) |
9.00-16 |
420.00 |
|
TUBES |
|
7. |
Tubes for tyres of two-wheeled motor vehicles |
7.35 |
|
8. |
Tubes of the size 3.50-10 |
7.35 |
|
9. |
Tubes for tyres of three wheeled motor vehicles of sizes, namely :- |
|
|
|
|
4.00-8, 4.50-8 and 4.50-10 |
18.00 |
|
10. |
Tubes for tyres of saloon cars of Rim sizes, namely :- |
|
|
|
|
(i) |
not exceeding 15 inches |
28.00 |
|
|
|
(ii) |
exceeding 15 inches but not exceeding 17 inches. |
38.00 |
|
11. |
Tubes for tyres of other motor vehicles, of Rim sizes, namely : |
|
|
|
|
(a) |
below 20 inches- |
|
|
|
|
|
(i) |
6.00-16 & 5.50-16 |
30.00 |
|
|
|
|
(ii) |
Others |
46.00 |
|
|
|
(b) |
20 inches |
115.00 |
|
|
|
(c) |
above 20 inches |
200.00 |
|
12. |
Tubes for tyres of vehicles or equipment designed to use off the road, of Rim sizes not exceeding 25 inches. |
465.00 |
|
13. |
Tubes for front tractor tyres |
26.00 |
|
14. |
Tubes for rear tractor tyres |
73.00 |
|
15. |
Tubes for tyres of trailers of sizes 7.50-16 & 9.00-16 |
42.00 |
|
16. |
All other tubes |
38.00.". |
|
|
|
|
|
|
|
|
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|
9911796707
