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REGISTERED No. D. (D.N.)-72

The Gazette of India

EXTRAORDINARY

PART II—Section 3—Sub-section (i)

PUBLISHED BY AUTHORITY

No. 302] NEW DELHI, FRIDAY, OCTOBER 15, 1982/ASHVINA 23, 1904 Separate paging is given to this part in order that it may be filed as a separate compilation

857 GI/82

(1)

THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i>T

3(5) (1) (2) (3) (4) 1(1) of Item No. 34 of the said First Schedule

that such tyres are intended to be used as original equipmen tyros in such two- whee 'a, r; d rcc- whee'ed motor-vehicles respectively by the manufacturers of such motor vehicles;

( ii) such tyres have been prominently marked "O.E."; and

(jii) the procedure set cu >n Chapter X of the Central Excise Rules, 1944, is followed in respect of such tyres.

2. 1(1) Tyres for two- Twen- flve per cent Ad valo- rem

MINISTRY OF FINANCE

(Department of Revenue)

wheeled, motor vehicles, falling under sub-item 1(1) of Item No, 34 of thc said First Schedule, namely, scooters, motor cycles, mopeds and auto- cycles.

NOTIFICATION

3. 1(1) Tyres for powered Nil

Now Delhi the 15th October, 1982

NO.229/81-CENTRAL EXCISES

cycles and po- worcd cyclo rick- shaws falling under sub-item 1(1) of Item No. 34 of thc saiil First Schedule

4. 1(1) Tyres for saloon Nil. If—

cars, falling under sub-item 1(2) of Item No. 34 of the said First Schedule

(i) an Officer not below the rank of an Assis- tant Collector of Cen- tral Excise is satisfied that such tyres are intended, to be used as original equipment tyres in such saloon cars by tho manufacturers of such cars;

GSR. 613(E).—In exercise of the powers conferred by sub- rule (1) of rule 8 of the Central Excise Rulos, 1944, and in super session of the notification of the Government of India, Finance Department ^Central Revenues) No. 16/41-Central Excises, dated the 1st April, 194J, and in supersession of the notification of the Government of India in the Ministry of Fir.nrcc (Depart- ment cf Revenue) No. 27/81-Central Excises, dated the 1st March, 1981, thc Central Government hereby exempts tyres of the description specified in column (3) of the Table hereto annexed and falling under the sub-items, specified in (he 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 therein under the said Att at the rate specified in the said First Schedule, as is in excess of the amount calculated at the rate specified in thc corres- ponding entry in column (4) of the said Tablo, subject to the conditions, if any, laid down in the corresponding entry in column

(5) thereof:

(ii) such tyres have been prominently marked "O.E."; and

TABLE

Rate

Conditions

S. Sub- Doseripticncf No. item tyres

(iii) thc procedure sot out in Chapter X of the Central Excise Rules, 1944, is followed in respect cf such tyres.

(1) (2) (3)

(4)

(5)

5, 1(2) Tyres (excluding Nil. If—

If--

I. 1(1) Tyres for two- Nil.

wheukd and three wheeled motor vehicles, falling under sub-item j) un Officer not brlcw the rank of an Assis- tant Collector of Cen- tral Excise is satisfied (i) an Officer not below the rank of an Assis- tant Collector of Cen- tral Excise is satisfied that such tyres are intended to be used as flaps) for agri- cultural tractors, falling under sub- item 11 of Item No. 34 of the said First Schedule 4 THE GAZETTE OF INDIA : EXTRAORDINARY [PART IT-SEC. 3(i)] (1) (2) (3) (4) (5) 1 2 3 4 5

original equipment tyres in such agrici ltural tractors by the manu- facturers of such trac- tors;

(ii) Tyres for trailers of tractor.¹! of the following sizes— 7.50—16 and 9.00—16

Twenty- five per cent ad valo- rem

(ii) such tyres have been prominently marked "O.E."; and

Nil.

(iii) the procedure set out in Chapter X of the Contra] Excise Rules, 1944, is followed in respect of such tyre3,

8. II. Tyres f or cycles and cycle rick- shaws, falling under Item No. 68 of the said First Schedule

Nil. Provided that a durable prominent marking of the lotters "ADV" has been made on every suoh tyre.

9. III. Tyres specifically designed for use of animal drawn vehicles or hand carts

Twenty- five per cent ad valo- rem

6.1(2) Tyres for tractors including agricul- tural tractors, falling under sub- item II of Item No. 34 of the said First Schedule

Explanation,—For the purposes of this notification—

(a) 'agricultural tractors' means—

(i) a tractor of draw Bai Horse Power 50 V. and below;

7. 1(3) Tyres for trailers, falling under sub- item III of Item No. 34 of the said First Schedule

(ii) a tractor of Draw Bar J-trrse Power exceeding 50 if an Officer not bcli w the rank of Assistant Collec- tor of Central Excise is satisfied that sveh tractor is used solely for agricultural purposes;

(i) tyres for

—

trailers of agricultural tractors

(b) "powered cycle" or "powered cycle rickshaw" mcans a mcchcamcally propollcd cycle or, as the case may be mechanically propelled cycle ricKshsw, which may also be pedalled, if any necessity arises for so doing.

Twenty- ftve- per cent ad valo- rem

[F.No 1349/1/82-TRU] V. LAKSHMIKUMARAN, Under Secy.

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