Rubber or Rubber Articles

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..... 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 .....

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..... 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. .....

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