Effective rates of duty on tyres, tubes and flaps - 041/89 - Central Excise - Tariff

Effective rates of duty on tyres, tubes and flaps Notification No. 41/89-C.E. Dated 1-3-1989 In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944) and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 43/85-Central Excises, dated the 17th March, 1985, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts tyres, tubes and flaps of the description specified in column (2) of the Table annexed hereto and falling within Chapter 40 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, tube or a flap 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, tube or flap constituting such a set. THE TABLE S. No. Description Rate of duty in rupees per tyre or tube or flap (1) (2) (3) 1. TYRES Tyres for three-wheeled motor vehicles of sizes, namely :- 3.50-10-6PR, 4.00-8, 4.50-8 and 4.50-10 84.00 2. Tyres for Saloon Cars of Rim Sizes, namely :- (i) 14 inches and below 180.00 (ii) 15 inches and above but not exceeding 17 inches 230.00 3. Tyres for motor vehicles other than S. Nos. 1 and 2 above, of sizes, namely :- A. (i) 9.00-13, 7.00-17, 6.00-20, 6.50-20, 7.00-20 and 7.50-20 - (a) Rayon tyres 735.00 (b) Nylon tyres 755.00 (c) Radial tyres 755.00 (ii) 8.25-20 and 8.25-15- (a) Rayon tyres 790.00 (b) Nylon tyres 820.00 (c) Radial tyres 820.00 (iii) 9.00-20 (a) Rayon tyres 885.00 (b) Nylon tyres 1100.00 (c) Radial tyres 1100.00 (iv) 10.50-16, 10.00-20, 11.00-20 and 10.00-22 (a) Rayon tyres 990.00 (b) Nylon tyres 1315.00 (c) Radial tyres 1315.00 (v) 12.00-20 14.00-20, 10.00-24, 11.00-24 and 12.00-24 (a) Rayon tyres 1335.00 (b) Nylon tyres 1565.00 (c) Radial tyres 1565.00 B. (i) 6.70-15, 7.00-15, 6.50-16, 7.00-16, 215/75R-15, LT-195/80-D 15 and F78-15- (a) Rayon tyres 365.00 (b) Nylon tyres 420.00 (c) Radial tyres 420.00 (ii) 6.00-16- (a) Rayon tyres 250.00 (b) Nylon tyres 285.00 (c) Radial tyres 285.00 (iii) 7.50-16 and 215/80D-14 570.00 (iv) 9.00-16 670.00 4. Front tractor tyres 115.00 5. Rear tractor tyres of Rim sizes, namely :- (i) 28 inches and below - (a) Rayon tyres 380.00 (b) Nylon tyres 440.00 (ii) above 28 inches 460.00 6. Tyres for trailers of sizes, namely :- (i) 7.50-16 210.00 (ii) 9.00-16 420.00 TUBES 7. Tubes for tyres of two-wheeled motor vehicles 7.35 8. Tubes of the size 3.50-10 7.35 9. Tubes for tyres of three wheeled motor vehicles of sizes, namely :- 4.00-8 4.50-8 and 4.50-10 16.80 10. Tubes for tyres of saloon cars of Rim sizes, namely - (i) not exceeding 15 inches 25.00 (ii) exceeding 15 inches but not exceeding 17 inches. 34.00 11. Tubes for tyres of other motor vehicles, of Rim sizes, namely :- (a) below 20 inches (i) 6.00-16 and 5.50-16 26.00 (ii) Others 42.00 (b) 20 inches 105.00 (c) above 20 inches 185.00 12. Tubes for tyres of vehicles or equipment designed for use off the road, of Rim sizes not exceeding 25 inches 420.00 13. Tubes for front tractor tyres 26.00 14. Tubes for rear tractor tyres 73.00 15. Tubes for tyres of trailers, of sizes 7.50-16 and 9.00-16 42.00 16. All other tubes 34.00 Explanation : - For the purposes of this notification,- (a) tyres and tubes for saloon cars of Rim sizes 12 inches shall include tyres and tubes for vans of size 4.50-12; and (b) tyres and tubes for saloon cars of Rim sizes 15 inches shall include tyres and tubes for vans of size 6.40-15.