Motor vehicles - 70/86 - Central Excise - Tariff

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Motor vehicles

Notification No. 70/86-C.E.

Dated 10-2-1986

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts motor vehicles and tractors of the description specified in column (3) of the Table hereto annexed and falling under the 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 under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944), 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 motor vehicles and tractors			Rate	Conditions
(1)	(2)	(3)			(4)	(5)
1.	87.02, 87.03, 87.04 or 87.11	Electrically operated two-wheeled motor vehicles and electrically operated three-wheeled motor vehicles.			Nil	—
2.	87.11	Two-wheeled motor vehicles of engine capacity not exceeding 100 cubic centimetres.			Ten per cent ad valorem	—
3.	87.02, 87.03 or 87.04	Three-wheeled auto-rickshaws.			Fifteen per cent ad valorem	—
4.	87.03	Three-wheeled saloon cars.			Fifteen 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 three-wheeled 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 three-wheeled 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 three-wheeled saloon car has been registered for use solely as a taxi.
5.	87.03	Petrol-operated saloon cars of engine capacity not exceeding 1200 cubic centimetres.			Five per cent ad valorem plus rupees nine thousand five hundred per car	—
6.	87.03	Petrol-operated saloon cars of engine capacity not exceeding 1200 cubic centimetres.			Five per cent ad valorem plus rupees four thousand seven hundred and fifty per car.	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	Petrol-operated saloon cars of engine capacity exceeding 1200 cubic centimetres but not exceeding 1500 cubic centimetres.			Five per cent ad valorem plus rupees ten thousand and five hundred per car.	—
8.	87.03	Petrol-operated saloon cars of engine capacity exceeding 1200 cubic centimetres but not exceeding 1500 cubic centimetres.			Five per cent ad valorem plus rupees Five thousand seven hundred and fifty per car.	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 manufac-turer 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.
9.	87.03		Diesel-operated saloon cars of engine capacity not exceeding 1500 cubic centimetres.		Five per cent ad valorem plus rupees fourteen thousand per car.
10.	87.03		Diesel-operated saloon cars of engine capacity not exceeding 1500 cubic centimetres.		Five per cent ad valorem plus rupees seven thousand and seven hundred per car.	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 Tranport 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.
11.	87.02, 87.03, 87.04 or 87.06		Motor vehicles with body of engine capacity not exceeding 2500 cubic centimetres, other than saloon cars.
			(i)	Turbo charged motor vehicles,	Thirteen per cent ad valorem	—
			(ii)	Others	Fifteen per cent ad valorem	—
12.	87.02, 87.03, 87.04 or 87.06		Motor vehicles, excluding tractors of engine capacity not exceeding 2500 cubic centimetres (other than motor vehicles with body) -
			(i)	Turbo charged motor vehicles.	Eighteen per cent ad valorem	—
			(ii)	Others	Twenty per cent ad valorem	—
13.	87.02, 87.03, 87.04, 87.05 or 87.06		Motor vehicles, excluding tractors, of engine capacity exceeding 2500 cubic centimetres other than saloon cars -
			(i)	Turbo charged motor vehicles.	Thirteen per cent ad valorem	—
			(ii)	Others	Fifteen per cent ad valorem	—
14.	87.02, 87.03, 87.04, 87.05 or 87.06		Three-axled motor vehicles of engine capacity exceeding 2500 cubic centimetres, other than articulated vehicles or tractors.		Ten per cent ad valorem	—
15.	87.04		Dumpers conforming to the following specifications -		Twelve per cent ad valorem	—
			(i)	the net weight (excluding payload) 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.
16.	87.01 or 87.06		Tractors of power take off horse power not exceeding 25.		Nil	—
17.	87.01 or 87.06		Tractors of power take off horse power exceeding 25 but not exceeding 50.		Ten per cent ad valorem	—
18.	87.01 or 87.06		Tractors of Power take off Horse Power exceeding 50.		Ten per cent ad valorem	If an officer not below the rank of an Assistant Collector of Central Excise is satisfied that such tractors are used solely for agricultural purposes.

Explanation :- For the purposes of this notification :-

(1) the expression "electrically operated two-wheeled motor vehicles" and "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;

(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 vehicles; and

(3) where a motor vehicle is mounted, fitted or fixed with any weight lifting or other specialised material handling equipment, then such equipment shall not be taken into account.

2. This notification shall come into force on the 28th day of February, 1986.

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