Motor vehicles [Chapter 87] - 162/86 - Central Excise - Tariff

Motor vehicles [Chapter 87]

Notification No. 162/86-C.E.

Dated 1-3-1986

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, and in supersession of the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 70/86-Central Excises, dated the 10th February, 1986, the Central Government hereby exempts the goods specified in column (3) of the Table hereto annexed and falling under heading Nos. of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), specified in the corresponding entry in column (2) of the said Table, 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 (4) of the said Table, subject to the conditions, if any, laid down in the corresponding entry in column (5) thereof.

THE TABLE

Sl. No.	Heading No.	Description of goods		Rate	Conditions
(1)	(2)	(3)		(4)	(5)
1.	87.01 or 87.06	Tractors of Power Take-off Horse Power not exceeding 25 and chassis, therefor		Nil	—
2.	87.02	Public transport type passenger motor vehicles		Twenty per cent ad valorem	—
3.	87.02, 87.03, 87.04 or 87.11	Electrically operated two-wheeled motor vehicles and, electrically operated three-wheeled motor vehicles		Nil	—
4.	87.03, 87.04 or 87.06	Three-wheeled auto rickshaws and chassis therefor		Twenty per cent ad valorem	—
5.	87.03	Saloon cars		Thirty-five per cent ad valorem	—
6.	87.03	Saloon cars		Thirty per cent ad valorem	If-
					(i)	an officer not below the rank of an Assistant Collector of Central Excise (hereinafter referred to as the said officer) is satisfied that such saloon cars are required for use solely as taxis; and
					(ii)	the manufacturer furnishes to the said officer a certificate from an officer authorised by the concerned State Transport Authority in this behalf within three months of the date of clearance of the saloon car by the manufacturer after payment of duty or such extended period as the said officer may allow, to the effect that each such saloon car has been registered for use solely as a taxi.
7.	87.03	Motor vehicles other than saloon cars		Twenty-five percent ad valorem	—
8.	87.04	Motor vehicles for the transport of goods.		Twenty per cent ad valorem	—
9.	87.02 or 87.04 or 87.06	Three-axled motor vehicles other than articulated vehicles and chassis therefor		Fifteen per cent ad valorem	—
10.	87.04	Dumpers conforming to the following specifications—		Fifteen per cent ad valorem	—
		(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 high-way.
11.	87.05	Special purpose motor vehicles, namely, breakdown lorries, crane lorries, fire-fighting vehicles, concrete mixture lorries, road sweeper lorries, spraying lorries, mobile workshop and mobile radiological units.		Nil	If-
					(i)	the appropriate duty of excise has been paid on the chassis of such vehicles under heading No. 87.06 of the said Schedule; and
					(ii)	the appropriate duty of excise has been paid on the equipments used in the manufacture of the said vehicles.
12.	87.06	Motor chassis fitted with engines, whether or not with cab, -
		(i)	for the vehicles of heading No. 87.02	Twenty per cent ad valorem
		(ii)	for the vehicles of heading No. 87.04	Twenty per cent ad valorem
		(iii)	for the vehicles of heading No. 87.05	Twenty per cent ad valorem
13.	87.07	Bodies (including cab)		Twenty per cent ad valorem	—
14.	87.11	Two-wheeled motor vehicles of engine capacity not exceeding 100 cubic centimetres		Fifteen per cent ad valorem	—
15.	87.11	Side-cars		Fifteen per cent ad valorem	—
16.	87.14	Parts and accessories of vehicles of heading No. 87.12		Nil	—

Explanation :- For the purposes of this notification,—

(1) the expression "electrically operated two-wheeled motor vehicles" or "electrically operated three-wheeled motor vehicles" means two-wheeled motor vehicles or, as the case may be, three-wheeled motor vehicles, which are run solely on electrical energy derived from one or more electric batteries fitted to such motor vehicles; and

(2) the expression "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.