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

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..... n 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 .....

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..... rolley 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 Centr .....

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..... (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 s .....

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..... ufacture 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 pla .....

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