TMI BlogMotor vehiclesX X X X Extracts X X X X X X X X Extracts X X X X ..... s 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-wheel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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