Rubber or rubber articles - 100/86 - Central Excise - Tariff

Rubber or rubber articles Notification No. 100/86-C.E. Dated 20-2-1986 In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 42/86-Central Excises, dated the 10th February, 1986, namely :— In the said notification,— (i) for the words, figures and letters "No. 229/82-Central Excises, dated the 15th October, 1982, the Central Government hereby exempts tyres", the words, figures and letters "No. 14/86-Central Excises, dated the 7th February, 1986, the Central Government hereby exempts tyres, tubes and flaps" shall be substituted ; (ii) for the Table, the following Table shall be substituted, namely:— THE TABLE Sl. No. Description Conditions (1) (2) (3) 1. Tyres, tubes and flaps 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, 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-wheeled and three-wheeled motor vehicles specially 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 Excise Rules, 1944, is followed. 2. Tyres and tubes for Tractors 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."; and (iii) the procedure set out in Chapter X of the Central Excise Rules, 1944, is followed. (iii) The explanation shall be omitted.