Effective rate of duty on two-wheelers - 080/89 - Central Excise - Tariff

Effective rate of duty on two-wheelers

Notification No. 80/89-C.E.

Dated 1-3-1989

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 exempts the goods specified in column (2) of the Table hereto annexed and falling under heading No. 87.11 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from so much of the duty of excise leviable thereon which is specified in the said Schedule as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table.

THE TABLE

S. No.	Description of goods	Rate of duty
(1)	(2)	(3)
01.	Two wheeled motor vehicles of engine capacity not exceeding 50 cubic centimetres	15% ad valorem
02.	Two wheeled motor vehicles of engine capacity exceeding 50 cubic centimetres but not exceeding 100 cubic centimetres	20% ad valorem
03.	Two wheeled motor vehicles of engine capacity exceeding 100 cubic centimetres but not exceeding 150 cubic centimetres	25% ad valorem