Rubber or Rubber Articles - 42/86 - Central Excise - Tariff

Rubber or Rubber Articles

Notification No. 42/86-C.E.

Dated 10-2-1986

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central, Excise Rules, 1944 and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 229/82-Central Excises, dated the 15th October, 1982, the Central Government hereby exempts tyres of the description specified in Column (2) of the Table hereto annexed and falling under 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 (1 of 1944), subject to the conditions laid down in the corresponding entry in column (3) thereof.

TABLE

Sl. No.	Description of tyres	Conditions
(1)	(2)	(3)
1.	Tyres for two-wheeled and three-wheeled motor vehicles.	If — (i) an officer not below the rank of an Assistant Collector of Central Excise is satisfied that such tyres are intended to be used as original equipment tyres in such two-wheeled and three-wheeled motor-vehicles respectively by the manufacturers of such motor vehicles; (ii) such tyres have been prominently marked "O.E."; and (iii) the procedure specified in Chapter X of the Central Excise Rules, 1944, is followed in respect of such tyres.
2.	Tyres for saloon cars.	If — (i) an officer not below the rank of an Assistant Collector of Central Excise is satisfied that such tyres are intended to be used as original equipment tyres in such saloon cars by the manufacturers of such cars; (ii) such tyres have been prominently marked "O.E."; and (iii) the procedure specified in Chapter X of the Central Excise Rules, 1944, is followed in respect of such tyres.
3.	Tyres (excluding flaps) for agricultural tractors.	If — (i) an Officer not below the rank of an Assistant Collector of Central Excise is satisfied that such tyres are intended to be used as original equipment tyres in such agricultural tractors by the manufacturers of such tractors; (ii) such tyres have been prominently marked "O.E."; and (iii) the procedure specified in Chapter X of the Central Excise Rules, 1944, is followed in respect of such tyres.

Explanation :-For the purposes of this notification "agricultural tractors" means —

(i) a tractor of power take-off horse power 50 and below;

(ii) a tractor of power take-off horse power exceeding 50 if an Officer not below the rank of an Assistant Collector of Central Excise is satisfied that such tractor is used solely for agricultural purposes.

2. This notification shall come into force on the 28th day of February, 1986.