Assessment of tyres and tubes with flaps under Section 4A - CBEC clarifies
Board has received reference from the field formations as to whether tyres, tubes and flaps when removed in pre-packed/packed form are covered under the MRP based assessment or not.
Board has examined the matter and clarifies that “The Ministry of Consumer Affairs have clarified in their letter dated 20.07.07 that the Standards of Weights and Measures (Packaged Commodities) Rules, 1977 are applicable to tyres and tubes, when they are sold in pre-packed form.”
Board further clarifies that, “It is a question of fact whether in a particular case tyres and tubes are sold in a pre-packed form. This has to be determined by the proper officer for the purpose of levy of Central Excise Duty/Additional Duty of Customs.”
CBEC's F. No. 6/14/2007- CX -1 , Dated: the 12th August, 08