Tyres [Tariff Item 16] - 14/86 - Central Excise - Tariff

Tyres [Tariff Item 16] Notification No. 14/86-C.E. Dated 7-2-1986 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 exempt tyres, tubes and flaps of the description specified in column (3) of the Table hereto annexed and falling under the sub-item specified in the corresponding entry in column (2) of the said Table, of Item No. 16 of the First Schedule to the Central Excises and Salt Act, 1944 (1 of 1944), from so much of the duty of excise leviable thereon under the said Act at the rates specified in the said First Schedule, as is in excess of the amount calculated at the rates specified in the corresponding entry in column (4) of the said Table, subject to the conditions, if any, laid down in the corresponding entry in column (5) thereof. TABLE (1) (2) (3) (4) (5) 1. I(1) Tyres, tubes and flaps for two-wheeled and three-wheeled motor vehicles, falling under sub-item 1(1) of Item No. 34 of the said First Schedule. Nil If- (i) an officer not below the rank of an Assistant Collector of Central Excise is satisfied that such tyres, tubes and flaps are intended to be used as original equipment in— (a) electrically operated two-wheeled and three-wheeled motor vehicles; or (b) two-wheded and three-wheeled motor vehicles specifically designed for use by the handicapped; (ii) such tyres, tubes and flaps have been prominently marked "O.E."; and (iii) the procedure set out in Chapter X of the Central Licnece Rules, 1944 is followed. 2. I(1) Tyres and tubes for powered cycles and powered cycle rickshaws falling under sub-item 1(1) of Item No. 34 of the said First Schedule. Nil — 3. I(2) Tyres and tubes for tractors falling under sub-item II of Iiem No. 34 of the said First Schedule. Nil — If- (i) an officer not below the rank of an Assistant Collector of Central Excise is satisfied that such tyres and tubes are intended to be used as original equipment tyres and tubes in tractors of Power Take-off Horse Power not exceeding 25; (ii) such tyres and tubes have been prominently marked "O.E."; (iii) the procedures set out in Chapter X of the Central Excise Rules, 1944, is followed. 4. II Tyres and tubes for cycles and cycle rickshaws, falling under Item No. 68 of the said First Schedule. Nil — 5. IV Tyres and tubes specifically designed for use of animal drawn vehicles or hand carts. Nil provided that a durable prominent marking of the letters "ADV" has been made on every such tyre and tube. Explanation. — For the purposes of this notification — "Powered Cycle" or "power cycle rickshaw" means a mechanically propelled cycle or, as the case may be, mechanically propelled cycle rickshaw, which may also be pedalled, if any necessity arises for so doing.