Tyres, tubes and flaps - 327/86 - Central Excise - Tariff

Tyres, tubes and flaps

Notification No. 327/86-C.E.

Dated 27-5-1986

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts tyres, tubes and flaps, falling within Chapter 40 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon under section 3 of the Central Excises and Salt Act, 1944 (l of 1944) :

Provided that the said goods are used in the manufacture of power tillers falling under heading No. 84.32 of the said Schedule :

Provided further that where such use is elsewhere than in the factory of production of the said tyres, tubes or flaps, the procedure set out in Chapter X of the Central Excise Rules, 1944 is followed.