Amendments to Notification No. 162/86-C.E. - Chapter 87 - 49/94 - Central Excise - Tariff

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Amendments to Notification No. 162/86-C.E. - Chapter 87

Notification No. 49/94-C.E.

Dated 1-3-1994

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 162/86-Central Excises, dated the 1st March, 1986, namely:-

In the said notification,-

(i) in the opening paragraph, for the words "falling under heading Nos. of the", the words "falling under Chapter, heading No. or sub-heading No. of the" shall be substituted.

(ii) for the Table, proviso and the Explanations thereto, the following Table, proviso and Explanations shall be substituted, namely:-

"TABLE

(1)	(2)	(3)	(4)	(5)
1.	87.01 or 87.06	(i) Tractors of engine capacity not excee-ding 1800 CC and chassis, therefor	Nil	- - - -
		(ii) Tractors other than specified at (i) above, and chassis therefore	10 per cent ad valorem	- - - -
2.	87.02	Motor vehicles for the transport of ten or more persons, including driver	15 per cent ad valorem	If, - (a) gross vehicle weight of such vehicle is more than 2700 Kg., and (b) such vehicle is other than petrol driven.
3.	87.03	Cars for physically handicapped persons.	30 per cent ad valorem	If an officer not below the rank of Deputy Secretary in the Ministry of Industry certifies that such cars are capable of being used only by physically handica-pped persons.
4.	87.03	Ambulances	15 per cent ad valorem	- - - -
5.	87.03, 87.04 or 87.06	Three-wheeled auto rickshaws and chassis therefor	15 per cent ad valorem	- - - -
6.	87.04	Motor vehicles for the transport of goods, other than petrol driven	15 per cent ad valorem	- - - -
7.	87	Electrically operated vehicles, namely, trolley buses, platform trucks, works trucks, tow tractors, two or three-wheeled motor-vehicles; and battery powered road vehicles	10 per cent ad valorem	- - - -
8.	87	Chassis for battery powered road vehicles	10 per cent ad valorem	If such chassis are used elsewhere than in the factory of production of such chassis, the procedure set out in Chapter X of the Central Excise Rules, 1944 is followed
9.	85 or 40	Battery, Battery chargers, and tyres, tubes and flaps	10 per cent ad valorem	If such goods are intended for manufac-ture of electrically operated vehicles, namely, trolley buses, platform trucks, works trucks, tow tractors and battery powered road vehi-cles; and in case of such use elsewhere than in the factory of production, the proce-dure set out in Chapter X of the Central Excise Rules, 1944 is followed.
10.	40, 45, 48, 68, 73, 85 or 87	The following goods, namely :- (a) Tyres, tubes and flaps (b) Parts (of electri-cally operated two or three wheeled motor vehicles) falling under Chapters 45, 48, 68, 73,85 or 87	10 per cent ad valorem	If such goods are intended for manufac-ture of electrically operated two whee-lers or three wheelers; and if such parts are used elsewhere than in the factory of production of such parts, the procedure set out in Chapter X of the Central Excise Rules, 1944 is followed.
11.	87.02, 87.04, or 87.06	Three or more axled motor vehicles and chassis therefor (other than articulated vehicles and chassis therefor)	10 per cent ad valorem	- - - -
12.	87.04	Dumpers, conforming to the following specifications,- (i) the net weight (excluding pay-load) of the dumper is more than 8 tonnes; (ii) the dumper is designed for a maximum pay load of 10 tonnes or more; and (iii) the dumper is designed for use off the highway.	15 per cent ad valorem	- - - -
13.	87.05	Special purpose motor vehicles	Nil	If manufactured out of - (a) chassis, and (b) equipments, on which the duty of excise leviable under the said Schedule or the additional duty leviable under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid.
14.	87.06	Motor chassis fitted with engines, whether or not with cab, (i) for vehicles of heading No. 87.02;	15 per cent ad valorem	If, (a) gross vehicle weight of such vehicle is more than 2700 Kg., and (b) such vehicles are other than petrol driven
		(ii) for vehicles of heading No. 87.04 (other than petrol driven)	15 per cent ad valorem	- - - -
15.	87.11	(a) Two-wheeled motor vehicles of engine capacity not exceeding 75 cubic centimetres	15 per cent ad valorem	- - - -
		(b) Others	25 per cent ad valorem
16.	87.11	Side-cars	15 per cent ad valorem	- - - -
17.	87.14	Parts and accessories of vehicles of heading No. 87.12	Nil	- - - -
18.	87.02, 87.03 or 87.04	The following goods, namely, - (i) All goods of heading No. 87.02 (ii) Motor vehicles for the transport of goods (other than those specially designed for the transport of comp-ressed or liquefied gases) falling under heading No. 87.04; and (iii) Three wheeled autorickshaw	Nil	If such vehicles are manufactured out of a chassis on which duty of excise has been paid and no credit of duty paid on such chassis and other inputs used in the manufacture of such vehicles has been taken under rule 56A or 57A of the said Rules.
19.	40	Tyres, tubes and flaps	Nil	If such goods are intended for manufacture of two-wheeled and three-wheeled motor vehicles specially designed for use by handicapped persons; and in case of such use elsewhere than in the factory of production of such goods, the procedure set out in Chapter X of Central Excise Rules, 1944 is followed.
20.	45, 48, 68, 73,85 or 87	Parts of motor vehicles	Nil	If such parts are intended for manufac-ture of vehicles falling under Chapter 87 of the said Schedule and such vehicles are manufactured in a Central Government Ordnance Factory and if such parts are used elsewhere than in the factory of the pro-duction of such parts, the procedure set out in Chapter X of Central Excise Rules, 1944 is followed.

Provided that in respect of vehicles specified in Sl. No. 18 of the Table annexed above, the exemption shall not apply to a manufacturer of such vehicles who is manufacturing such vehicles on a chassis supplied by a chassis manufacturer, the ownership of which remains vested in the chassis manufacturer or the sale of the vehicle so manufactured is made by such chassis manufacturer on his own account.

Provided further that in respect of vehicles specified in Sl. No. 18 of the Table above, the exemption shall not apply to a manufacturer of such vehicles who is manufacturing chassis and using such chassis for further manufacture of such vehicle.

Explanation. - For the purposes of this notification, the expression, -

(i) "Gross vehicle weight" in respect to any vehicles, means the total weight of the vehicle and load certified and registered by the concerned registering authority as permissible for that vehicle in terms of the Motor Vehicles Act, 1988 (59 of 1988).

(ii) "articulated vehicle" means a motor vehicle to which a trailer is attached in such a manner that a part of the trailer is superimposed on, and a part of the weight of the trailer is borne by the motor vehicle.

(iii) "electrically operated trolley buses" means trolley buses which are run solely on electrical energy derived from an external source.

(iv) "electrically operated platform trucks" means platform trucks which are run solely on electrical energy derived from one or more electrical batteries fitted to such vehicles.

(v) "electrically operated works trucks" means works trucks which are run solely on electrical energy derived from one or more electrical batteries fitted to such vehicles.

(vi) "electrically operated tow tractors" means tow tractors which are run solely on electrical energy derived from one or more electrical batteries fitted to such vehicles.

(vii) "battery powered road vehicles" means road vehicles which are run solely on electrical energy derived from one or more electrical batteries fitted to such road vehicles.

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