Central Excise Tariff 2003-04

Chapter 87

Table

Heading No.

Sub-heading No.

Description of goods

Rate of duty1

(1) 

(2) 

(3) 

(4) 

87.01

 

Tractors (other than tractors of heading No. 87.09)

 

 

8701.10 

- Tractors of engine capacity not exceeding 1800cc 

16% 

 

8701.90 

-Other 

16% 

87.02

 

Motor vehicles principally designed for the transport of more than six persons, excluding the driver, including station wagons

 

 

8702.10 

- Motor vehicles principally designed for the transport of more than six persons, but not more than twelve persons, excluding the driver, including station wagons 

16% 

 

8702.90 

-Other 

16% 

87.03

 

Motor cars and other motor vehicles principally designed for the transport of not more than six persons, excluding the driver, including station wagons and racing cars

 

 

8703.10 

- Three-wheeled motor vehicles 

16% 

 

8703.90 

- Other 

16% 

87.04

 

Motor vehicles for the transport of goods

 

 

8704.10 

- Three-wheeled motor vehicles 

16% 

 

8704.20 

- Motor vehicles, other than petrol driven 

16% 

 

8704.30 

- Dumpers, designed, - 

16% 

 

 

(a) for use off the highway; 

 

 

 

(b) with net weight (excluding pay-load) exceeding 8 tonnes; and 

 

 

 

(c) for maximum pay-load capacity not less than 10 tonnes 

 

 

8704.90 

-Other 

16% 

87.05 

8705.00 

Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile work-shops, mobile radiological units) 

16% 

87.06 

 

Chassis fitted with engines, for the motor vehicles of heading Nos. 87.01 to 87.05 

 

 

 

- For the vehicles of heading No. 87.01:

 

 

8706.11 

- For the vehicles of sub-heading No. 8701.10 

16% 

 

8706.19 

- For the vehicles of sub-heading No. 8701.90 

16% 

 

 

- For the vehicles of heading No. 87.02 : 

 

 

8706.21 

- For the vehicles of sub-heading No. 8702.10 

16% 

 

8706.29 

- For the vehicles of sub-heading No. 8702.90 

16% plus Rs.10000 per chassis 

 

 

- For the vehicles of heading No. 87.03 :

 

 

8706.31 

- For the vehicles of sub-heading No. 8703.10 

16% 

 

8706.39 

- For the vehicles of sub-heading No. 8703.90 

16% 

 

 

- For the vehicles of heading No. 87.04:

 

 

8706.41 

-- For the vehicles of sub-heading No. 8704.10 

16% 

 

8706.42 

- For the vehicles of sub-heading No. 8704.20 

16% plus Rs.10000 per chassis

 

8706.49 

- For the vehicles of sub-heading Nos. 8704.30 or 8704.90 

16% plus Rs.10000 per chassis

 

8706.50 

- For the vehicles of heading No. 87.05 

16% 

87.07 

8707.00 

Bodies (including cabs), for the motor vehicles of heading Nos. 87.01 to 87.05 

16% 

87.08 

8708.00 

Parts and accessories of the motor vehicles of heading Nos. 87.01 to 87.05 

16% 

87.09 

8709.00 

Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on rail-way station platforms; parts of the foregoing vehicles 

16% 

87.10 

8710.00 

Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles 

16% 

87.11

 

Motorcycles (including scooters and mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars

 

 

8711.10 

- Two-wheeled motor vehicles of engine capacity not exceeding 75 cubic centimetres 

16% 

 

8711.20 

- Two-wheeled motor vehicles of engine capacity exceeding 75 cubic centimetres 

16% 

 

8711.30 

- Side-cars 

16% 

 

8711.90 

-Other 

16% 

87.12

8712.00 

Bicycles and other cycles (including delivery tricycles), not motorised

      Nil

87.13

8713.00 

Invalid carriages, whether or not motorised or other-wise mechanically propelled

Nil 

87.14

8714.00 

Parts and accessories of vehicles of heading Nos. 87.11 to 87.13

16% 

87.15

8715.00 

Baby carriages and parts thereof

16% 

87.16

8716.00 

Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof

16%