Effective rates of duty on tyres, tubes and flaps - 041/89 - Central Excise - Tariff

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Effective rates of duty on tyres, tubes and flaps

Notification No. 41/89-C.E.

Dated 1-3-1989

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 43/85-Central Excises, dated the 17th March, 1985, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts tyres, tubes and flaps of the description specified in column (2) of the Table annexed hereto and falling within Chapter 40 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from so much of the duty of excise leviable thereon which is specified in the said Schedule, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table :

Provided that where a tyre, tube or a flap is packed in a set in any combination and removed thereafter, the rate of duty leviable on such a set shall be the sum total of the duty applicable to the tyre, tube or flap constituting such a set.

THE TABLE

S. No.	Description					Rate of duty in rupees per tyre or tube or flap
(1)	(2)					(3)
1.	TYRES
	Tyres for three-wheeled motor vehicles of sizes, namely :-
	3.50-10-6PR, 4.00-8, 4.50-8 and 4.50-10					84.00
2.	Tyres for Saloon Cars of Rim Sizes, namely :-

	(i)	14 inches and below				180.00
	(ii)	15 inches and above but not exceeding 17 inches				230.00


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 and 7.50-20 -

			(a) Rayon tyres			735.00
			(b) Nylon tyres			755.00
			(c) Radial tyres			755.00

		(ii) 8.25-20 and 8.25-15-

		(a) Rayon tyres				790.00
		(b) Nylon tyres				820.00
		(c) Radial tyres				820.00

		(iii) 9.00-20
			(a) Rayon tyres			885.00
			(b) Nylon tyres			1100.00
			(c) Radial tyres			1100.00

		(iv) 10.50-16, 10.00-20, 11.00-20 and 10.00-22
			(a) Rayon tyres			990.00
			(b) Nylon tyres			1315.00
			(c) Radial tyres			1315.00

		(v) 12.00-20 14.00-20, 10.00-24, 11.00-24 and 12.00-24
			(a) Rayon tyres			1335.00
			(b) Nylon tyres			1565.00
			(c) Radial tyres			1565.00
	B.	(i) 6.70-15, 7.00-15, 6.50-16, 7.00-16, 215/75R-15, LT-195/80-D 15 and F78-15-
			(a) Rayon tyres			365.00
			(b) Nylon tyres			420.00
			(c) Radial tyres			420.00

		(ii) 6.00-16-
		(a) Rayon tyres				250.00
		(b) Nylon tyres				285.00
		(c) Radial tyres				285.00

		(iii) 7.50-16 and 215/80D-14				570.00

		(iv) 9.00-16				670.00
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				16.80
10.	Tubes for tyres of saloon cars of Rim sizes, namely -
		(i)	not exceeding 15 inches			25.00
		(ii)	exceeding 15 inches but not exceeding 17 inches.			34.00
11.	Tubes for tyres of other motor vehicles, of Rim sizes, namely :-
		(a) below 20 inches
		(i)			6.00-16 and 5.50-16	26.00
		(ii)			Others	42.00
		(b) 20 inches				105.00
		(c) above 20 inches				185.00
12.	Tubes for tyres of vehicles or equipment designed for use off the road, of Rim sizes not exceeding 25 inches					420.00
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 and 9.00-16					42.00
16.	All other tubes					34.00