Tyres, tubes for tyres and flaps - 21/95 - Central Excise - Tariff

Tyres, tubes for tyres and flaps Notification No. 21/95 C.E. Dated 16-3-1995 In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts tyres, flaps and tubes specified in column (2) of the Table annexed hereto and falling within heading Nos. 40.11, 40.12 or 40.13 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, flap or a tube 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, flap or tube constituting such a set. TABLE S. No. Description Rate (1) (2) (3) I. TYRES 1. Tyres of a kind used on animal drawn vehicles or hand carts of the following sizes, namely, 5.00-19-6PR, 6.00-19-8PR, 7.00-19-10PR, 8.00-19-10PR or 6.00-20-8PR Nil 2. (i) Tyres for two wheeled motor vehicles known as Mopeds Rs. 29.00 per tyre (ii) Tyres, - Rs. 40.00 per tyre (i) for two wheeled motor vehciles other than Mopeds; or (ii) of a kind used on animal drawn vehicles or hand carts, of size 3.50-8 - (iii) Tyres, - Rs. 120.00 per tyre (i) for three-wheeled motor vehicles or of a kind used on animal drawn vehicles or hand carts, of the sizes 4.00-8, 4.50-8 or 4.50-10; (ii) of the sizes 3.50-10-6PR, 3.50-10-8PR, for three wheeled motor vehicles; or(iii) of a kind used on animal drawn vehicles or hand carts, of the size 3.50-10 - 3. Tyres, exluding those of sizes specified against sub-item (i) of item No. B of S. No. 4, for Saloon Cars, of rim sizes, namely, - - (i) 14 inches and below Rs. 290.00 per tyre (ii) 15 inches and above but not exceeding 17 inches Rs. 365.00 per tyre 4. Tyres for motor vehicles other than S. Nos. 2 and 3 above, of sizes, namely, - - A.(i) 9.00-13, 700-17, 6.00-20, 6.50-20, 7.00-20, 7.50-20, 8.25-15, 8.25-16, 8.25-20 and 260 x 508 - (a) Rayon tyres Rs. 1225.00 per tyre (b) Other tyres Rs. 1305.00 per tyre (ii) 9.00-20 - (a) Rayon tyres Rs. 1445.00 per tyre (b) Other tyres Rs. 1740.00 per tyre (iii) 10.50-16, 10.00-20, 11.00-20 and 10.00-22 - (a) Rayon tyres Rs. 1740.00 per tyre (b) Other tyres Rs. 2175.00 per tyre (iv) 12.00-20,10.00-24, 11.00-22, 11.00-22.5, 11.00-24,11.00-24.5 and 12.00-24 - (a) Rayon tyres Rs. 2175.00 per tyre (b) Other tyres Rs. 2545.00 per tyre (v) 14.00-20 Rs. 3610.00 per tyre 6.70-15, 7.00-15, 6.50-16, 7.00-16, 215/ 75R15, B.(i) 195/70-B15,195/70-D15, LT- 195/ 80-D15, 195/70-R15, 10.00/75-15.3,11.05/80-15.3, F78-15, 205/70-R15, 185/80-R15 and 195/80-R15 - (a) Rayon tyres Rs. 575.00 per tyre (b) Other tyres Rs. 650.00 per tyre (ii) 6.00-16 Rs. 435.00 per tyre (iii) 7.50-16 and 215/80D-14 Rs. 945.00 per tyre (iv) 9.00-16 Rs. 1085.00 per tyre 5. Front tyres for tractors Rs. 160.00 per tyre 6. Rear tyres for tractors of rim sizes, namely, - - (i) 28 inches and below - (a) Rayon tyres Rs. 540.00 per tyre (b) Nylon tyres Rs. 640.00 per tyre (ii) above 28 inches Rs. 660.00 per tyre 7. Tyres for trailers: Rs. 300.00 per tyre (i) of sizes, namely, - (a) 7.50-16; or (b) 8.25-19 LR 5-9 PR (Nylon) and 8.25-19 LT 5-10 PR (Nylon) for gun carriages (ii) of size 9.00-16 Rs. 605.00 per tyre II. FLAPS 8. Tyres flaps of rubber, other than of a kind used in two wheeled and three wheeled motor vehicles Rs. 30 per flap III. TUBES 9. Tubes for tyres of a kind used on animal drawn vehicles or hand-carts of the following sizes, namely, - Nil (a) 5.00-19-6PR; (b) 6.00-19-8PR; (c) 7.00-19-10PR; (d) 8.00-19-10PR; and (e) 6.00-20-8PR 10. Tubes, - Rs. 10.00 per tube (i) for tyres of two-wheeled motor vehicles; (ii) for tyres of size 3.50-10; (iii) for tyres of three-wheeled motor vehicles of sizes, namely, 4.00-8, 4.50-8 and 4.50-10; (iv) for tyres of a kind used on animal drawn vehicles or hand-carts of sizes, namely, 3.50-8, 3.50-10, 4.00-8, 4.50-8 and 4.50-10. 11. Tubes for the following, namely, - Rs. 40.00 per tube (i) tyres of saloon cars of rim sizes not exceeding 15 inches (ii) tyres of motor vehicles (other than saloon cars) of rim sizes 5.50-16 or 6.00-16 (iii) front tyres of tractors 12. Tubes for the following, namely, - (i) rear tyres of tractors Rs. 100.00 per tube (ii) tyres of motor vehicles (other than saloon cars) of rim size 20 inches Rs. 150.00 per tube (iii) tyres, of motor vehicles (other than saloon cars) of rim sizes above 20 inches or of vehicles and equipments designed to use off the road of rim sizes not exceeding 25 inches Rs. 265.00 per tube 13. Tubes, other than tubes of S. No. 9 to 12 above Rs. 50.00 per tube 14. Tubes for aero tyres 35 per cent ad valorem Explanation. - For the purposes of this notification, - (i) "tyres of a kind used on animal drawn vehicles or hand carts" shall mean tyres for such use and bearing prominent marking of the letters ADV thereon; (ii) "tubes for tyres of a kind used on animal drawn vehicles or hand carts" shall relate only to tubes of sub-heading No. 4013.99 and every such tube shall bear a durable and prominent marking of the letters "ADV" on it; and (iii) tyres and tubes for saloon cars of rim sizes, - (a) 12 inches shall include tyres and tubes for vans of size 4.50-12; and (b) 15 inches shall include tyres and tubes for vans of size 6.40-15.