Amends Notification No. 162/86-C.E. to prescribe effective rates of duty on certain motor vehicles and fully exempts body-building thereof - 63/93 - Central Excise - Tariff

Amends Notification No. 162/86-C.E. to prescribe effective rates of duty on certain motor vehicles and fully exempts body-building thereof

Notification No. 63/93-C.E.

Dated 28-2-1993

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) for the Table, the following Table shall be substituted, namely :-

"TABLE

Sl. No.	Heading or Sub-heading No.	Description of goods	Rate	Conditions
(1)	(2)	(3)	(4)	(5)
1.	87.01 or 87.06	(i) Tractors of engine capacity not exceeding 1800 CC and chassis, therefor	Nil	___
		(ii) Tractors other than specified at (i) above, and chassisthere for	10 per cent ad valorem	___
2.	87.02	Motor vehicles for the transport of ten or more persons, including driver,-		___
		(i) Petrol driven	40 per cent ad valorem
		(ii) others.	15 per cent ad valorem	___
3.	87.03	Ambulances	15 per cent ad valorem	___
4.	87.02, 87.03, 87.04 or 87.11	Electrically operated two-wheeled motor vehicles and electri­cally operated three-wheeled motor vehi­cles	Nil	___
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,- (i) Petrol driven	40 per cent ad valorem	___
		(ii) others.	15 per cent ad valorem	___
7.	87.02 or 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	___
8.	87.04	Dumpers, conforming to the following specifications,- (i) the net weight (excluding payload) of the dumper is more than 8 tonnes;	15 per cent ad valorem	___
		(ii) the dumper is designed for a maximum payload of 10 tonnes or more; and
		(iii) the dumper is designed for use off the highway.
9.	87.05	Special purpose motor vehicles	Nil	If manufactured out of chassis or 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.
10.	87.05	Drilling rigs mounted on motor vehicle chassis	15 per cent ad valorem	___
11.	87.06	Motor chassis fitted with engines, whether or not with cab,- (i) for petrol driven vehicles of heading No. 87.02		___
			40 per cent ad valorem
		(ii) for other vehicles of heading No. 87.02	15 per cent ad valorem	___
		(iii) for petrol driven vehicles of heading No87.04	40 per cent ad valorem	___
		(iv) for other vehicles of heading No. 87.04	15 per cent ad valorem	___
		(v) for the vehicles of heading No. 87.05	15 per cent ad valorem	___
12.	87.06	Chassis fitted with engine for the motor vehicle of heading No. 87.03	40 per cent ad valorem	___
13.	87.07	Bodies (including cab)	20 per cent ad valorem	___
14.	87.11	Side-cars	15 per cent ad valorem	___
15.	87.14	Parts and accessories of vehicles of heading No. 87.12	Nil	___
16.	87.16	Trailers and semi-trailers	15 per cent ad valorem	___
17.	87.02	All goods	Nil	If no credit of the duty paid,- (i) On the chassis used in the manufacture of such motor vehicles; and (ii) On the other inputs received by a manufac­turer on of after the 24th day of April, 1986 has been taken under rule 56A or rule 57A of the said rules.
18.	87.04	Motor vehicles for the transport of goods other than those specially designed for the transport of compressed or liquefied gases.	Nil	If no credit of the duty paid,- (i) On the chassis used in the manu­facture of such motor vehicles; and
				(ii) On the other inputs received by a manufac­turer on or after the 24th day of April, 1986 has been taken under rule 56A or rule 57A of the said rules.
19.	87.03 or 87.04	Three-wheeled auto rickshaw	Rs. 525 per auto rick­shaw	If no credit of the duty paid on the chassis or other inputs used in the manufacture of such auto rickshaw has been taken under rule 56A or 57A of the said rules.".

(ii) in the proviso, for the figures and words "S. No. 17, 17A and 19 of the Table", the figures and words "S. No. 17, 18 and 19 of the Table", shall be substituted.