Home Acts & Rules F. Acts / Amendment Acts Finance Acts Finance Act, 2016 Chapters List Schedules This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
SCHEDULE 13 - THE THIRTEENTH SCHEDULE [See section 231 (ii)] - Finance Act, 2016Extract THE THIRTEENTH SCHEDULE [See section 231 (ii)] In the Seventh Schedule to the Finance Act, 2001, (i) for sub-heading 8702 10, tariff items 8702 10 11 to 8702 10 19 and sub-heading 8702 90, tariff items 8702 90 11 to 8702 90 20 and the entries relating thereto, the following shall be substituted, namely: Tariff Item Description of goods Unit Rate of Duty (1) (2) (3) (4) 8702 10 - With only compression-ignition internal combustion piston engine (diesel or semi-diesel): - - - Vehicles for transport of not more than 13 persons, including the driver: 8702 10 11 - - - - Integrated monocoque vehicle, air-conditioned u 1% 8702 10 12 - - - - Integrated monocoque vehicle, non air-conditioned u 1% 8702 10 18 - - - - Other, air-conditioned u 1% 8702 10 19 - - - - Other, non air-conditioned u 1% 8702 20 - With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion: - - - Vehicles for transport of not more than 13 persons, including the driver: 8702 20 11 - - - - Integrated monocoque vehicle, air-conditioned u 1% 8702 20 12 - - - - Integrated monocoque vehicle, non air-conditioned u 1% 8702 20 18 - - - - Other, air-conditioned u 1% 8702 20 19 - - - - Other, non air-conditioned u 1% 8702 30 - With both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion - - - Vehicles for transport of not more than 13 persons, including the driver: 8702 30 11 - - - - Integrated monocoque vehicle, air-conditioned u 1% 8702 30 12 - - - - Integrated monocoque vehicle, non air-conditioned u 1% 8702 30 18 - - - - Other, air-conditioned u 1% 8702 30 19 - - - - Other, non air-conditioned u 1% 8702 40 - With only electric motor for propulsion: - - - Vehicles for transport of not more than 13 persons, including the driver: 8702 40 11 - - - - Integrated monocoque vehicle, air-conditioned u 1% 8702 40 12 - - - - Integrated monocoque vehicle, non air-conditioned u 1% 8702 40 18 - - - - Other, air-conditioned u 1% 8702 40 19 - - - - Other, non air-conditioned u 1% 8702 90 - Other: - - - Vehicles for transport of not more than 13 persons, including the driver: 8702 90 11 - - - - Integrated monocoque vehicle, air-conditioned u 1% 8702 90 12 - - - - Integrated monocoque vehicle, non air-conditioned u 1% 8702 90 18 - - - - Other, air-conditioned u 1% 8702 90 19 - - - - Other, non air-conditioned u 1% ; (ii) in the entry in column (2) occurring after tariff item 8703 10 90 and the entries relating thereto, after the word with , the word only shall be inserted; (iii) in the entry in column (2) occurring after tariff item 8703 24 99 and the entries relating thereto, after the word with , the word only shall be inserted; (iv) after tariff item 8703 33 99 and the entries relating thereto, the following shall be inserted, namely: Tariff Item Description of goods Unit Rate of Duty (1) (2) (3) (4) 8703 40 - Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: 8703 40 10 - - - Vehicles principally designed for transport of more than seven persons, including driver u 1% 8703 40 20 - - - Specialised transport vehicles such as ambulances, prison vans and the like u 1% 8703 40 30 - - - Motor cars u 1% 8703 40 40 - - - Three-wheeled vehicles u 1% 8703 40 90 - - - Other u 1% 8703 50 - Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: 8703 50 10 - - - Vehicles principally designed for transport of more than seven persons, including driver u 1% 8703 50 20 - - - Specialised transport vehicles such as ambulances, prison vans and the like u 1% 8703 50 30 - - - Motor cars u 1% 8703 50 40 - - - Three-wheeled vehicles u 1% 8703 50 90 - - - Other u 1% 8703 60 - Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power 8703 60 10 - - - Vehicles principally designed for transport of more than seven persons, including driver u 1% 8703 60 20 - - - Specialised transport vehicles such as ambulances, prison vans and the like u 1% 8703 60 30 - - - Motor cars u 1% 8703 60 40 - - - Three-wheeled vehicles u 1% 8703 60 90 - - - Other u 1% 8703 70 - Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power: 8703 70 10 - - - Vehicles principally designed for transport of more than seven persons, including driver u 1% 8703 70 20 - - - Specialised transport vehicles such as ambulances, prison vans and the like u 1% 8703 70 30 - - - Motor cars u 1% 8703 70 40 - - - Three-wheeled vehicles u 1% Tariff Item Description of goods Unit Rate of Duty (1) (2) (3) (4) 8703 70 90 - - - Other u 1% 8703 80 - Other vehicles, with only electric motor for propulsion: 8703 80 10 - - - Vehicles principally designed for transport of more than seven persons, including driver u 1% 8703 80 20 - - - Specialised transport vehicles such as ambulances, prison vans and the like u 1% 8703 80 30 - - - Motor cars u 1% 8703 80 40 - - - Three-wheeled vehicles u 1% 8703 80 90 - - - Other u 1% ; (v) for sub-heading 8703 90, tariff items 8703 90 10 and 8703 90 90 and the entries relating thereto, the following shall be substituted, namely: Tariff Item Description of goods Unit Rate of Duty (1) (2) (3) (4) 8703 90 00 Other u 1% .
|