Central Excise Tariff 2006-07

Chapter 87

Vehicles other than railway or tramway rolling-stock, parts and accessories thereof

Heading
No.

Description of article 

 Unit

Rate of duty 
       

 

(1) 

 

(2) 

(3) 

(4) 
8701   Tractors (other than tractors of heading8709)    
8701 10 00 - Pedestrian controlled tractors u 16%
8701 20 - Road tractors for semi trailers :
8701 20 10 -- Of engine capacity not exceeding 1,800 cc u 16%
8701 20 90 -- Other u 16%
8701 30   - Track laying tractors :    
-- Garden tractors :
8701 30 11 --- Of engine capacity not exceeding 1,800 cc u 16%
8701 30 19 --- Other u 16%
-- Other :
8701 30 91 --- Of engine capacity not exceeding 1,800 cc u 16%
8701 30 99 --- Other u 16%
8701 90   - Other :    
8701 90 10 -- Of engine capacity not exceeding 1,800 cc u 16%
8701 90 90 -- Other u 16%
8702   Motor vehicles for the transport of ten or more persons, including the driver    
8702 10   - With compression ignition internal combustion piston engine (diesel or semi diesel) :    
-- Vehicles for transport of not more than 13 persons, including the driver :
8702 10 11 --- Integrated monocoque vehicle u 24%
8702 10 12 --- Air-conditioned vehicle u 24%
8702 10 19 --- Other u 24%
-- Other :
8702 10 91 -- -- Integrated monocoque vehicle u 16%
8702 10 92 --- Air-conditioned vehicle u 16%
8702 10 99 --- Other u 16%
8702 90   - Other :    
-- Vehicles for transport of not more than 13 persons, including the driver :
8702 90 11 --- Integrated monocoque vehicle u 24%
8702 90 12 --- Air-conditioned vehicle u 24%
8702 90 13 --- Electrically operated u 24%
8702 90 19 --- Other u 24%
8702 90 20 --- Electrically operated vehicles not elsewhere included or specified u 16%
-- Other :
8702 90 91 --- Integrated monocoque vehicle u 16%
8702 90 92 --- Air-conditioned vehicle u 16%
8702 90 99 --- Other u 16%
8703   Motor cars and other motor vehicles principally designed for the transport of per sons (other than those of heading  8702),including station wagons and racing cars    
8703 10   - Vehicles specially designed for travelling on snow; golf cars and  similar vehicles :    
8703 10 10 -- Electrically operated u 24%
8703 10 90 -- Other u 24%
    - Other vehicles, with spark ignition internal combustion reciprocating piston engine :
8703 21   -- Of a cylinder capacity not exceeding 1,0001 c c :
8703 21 10 --- Vehicles principally designed for the transport of more than seven persons, including the driver u 24%
8703 21 20 --- Three-wheeled vehicles u 24%
-- Other :
8703 21 91 --- Motor cars u 24%
8703 21 92 --- Specialised transport vehicles such as ambulances, prison vans and the like u 24%
8703 21 99 --- Other u 24%
8703 22   -- Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc :    
8703 22 10 --- Vehicles principally designed for the transport of more than seven persons, including the driver u 24%
8703 22 20 --- Specialised transport vehicles such as ambulances, prison vans and the like u 24%
8703 22 30 --- Three-wheeled vehicles u 24%
-- Other :
8703 22 91 --- Motor cars u 24%
8703 22 99 --- Other u 24%
8703 23   -- Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc :    
8703 23 10 --- Vehicles principally designed for the transport of more than seven persons, including the driver u 24%
8703 23 20 --- Three-wheeled vehicles u 24%
-- Other :
8703 23 91 --- Motor cars u 24%
8703 23 92 --- Specialised transport vehicles such as ambulances, prison vans and the like u 24%
8703 23 99 --- Other u 24%
8703 24   -- Of a cylinder capacity exceeding 3,000 cc :    
8703 24 10 --- Vehicles principally designed for the transport of more than seven persons, including the driver u 24%
8703 24 20 --- Three-wheeled vehicles u 24%
-- Other
8703 24 91 --- Motor cars u 24%
8703 24 92 --- Specialised transport vehicles such as ambulances, prison vans and the like u 24%
8703 24 99 --- Other u 24%
    - Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi diesel):    
8703 31   -- Of a cylinder capacity not exceeding 1,500 cc :    
8703 31 10 --- Vehicles principally designed for the transport of more than seven persons, including the driver u 24%
8703 31 20 --- Three-wheeled vehicles u 24%
-- Other :
8703 31 91 --- Motor cars u 24%
8703 31 92 --- Specialised transport vehicles such as ambulances, prison vans and the like u 24%
8703 31 99 --- Other u 24%
8703 32   -- Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc :    
8703 32 10 --- Vehicles principally designed for the transport of more than seven persons, including the driver u 24%
8703 32 20 --- Three-wheeled vehicles u 24%
-- Other :
8703 32 91 --- Motor cars u 24%
8703 32 92 --- Specialised transport vehicles such as ambulances, prison vans and the like u 24%
8703 32 99 --- Other u 24%
8703 33   -- Of a cylinder capacity exceeding 2,500 cc :    
8703 33 10 --- Vehicles principally designed for the transport of more than seven persons, including the driver u 24%
8703 33 20 --- Three-wheeled vehicles u 24%
-- Other :
8703 33 91 --- Motor cars u 24%
8703 33 92 --- Specialised transport vehicles such as ambulances, prison vans and the like u 24%
8703 33 99 --- Other u 24%
8703 90   - Other :    
8703 90 10 -- Electrically operated u 24%
8703 90 90 -- Other u 24%
8704   Motor vehicles for the transport of goods    
8704 10   - Dumpers designed for off highway use :    
8704 10 10 -- With net weight (excluding pay-load) exceeding 8 tonnes and maximum pay-load capacity not less than 10 tonnes u 16%
8704 10 90 -- Other u 24%
    - Other, with compression ignition internal combustion piston engine (diesel or semi diesel) :    
8704 21   -- g.v.w. not exceeding 5 tonnes :    
8704 21 10 --- Refrigerated u 16%
8704 21 20 --- Three-wheeled motor vehicles u 16%
8704 21 90 --- Other u 16%
8704 22   -- g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes :    
--- Lorries and trucks :
8704 22 11 ---- Refrigerated u 16%
8704 22 19 ---- Three-wheeled motor vehicles u 16%
8704 22 90 ---- Other u 16%
8704 23   -- g.v.w. exceeding 20 tonnes :    
--- Lorries and trucks :
8704 23 11 --- Refrigerated u 16%
8704 23 19 --- Other u 16%
8704 23 90 --- Other u 16%
    -Other, with spark ignition internal combustion piston engine :    
8704 31   -- g.v.w. not exceeding 5 tonnes :    
8704 31 10 --- Refrigerated u 24%
8704 31 20 --- Three-wheeled motor vehicles u 16%
8704 31 90 --- Other u 24%
8704 32   -- g.v.w. exceeding 5 tonnes :    
--- Lorries and trucks :
8704 32 11 --- Refrigerated u 24%
8704 32 19 --- Other u 24%
8704 32 90 --- Other u 24%
8704 90   - Other :    
-- Lorries and trucks :
8704 90 11 --- Refrigerated u 24%
8704 90 12 --- Electrically operated u 24%
8704 90 19 --- Other u 24%
8704 90 90 -- Other u 24%
8705   Special purpose motor vehicles, other than those principally designed for the trans port of persons or goods (for example ,breakdown lorries, crane lorries, fire fighting vehicles, concrete- mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units)    
8705 10 00 - Crane lorries u 16%
8705 20 00 - Mobile drilling derricks u 16%
8705 30 00 - Fire fighting vehicles u 16%
8705 40 00 - Concrete-mixer lorries u 16%
8705 90 00 - Other u 16%
8706   Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705    
8706 00 - Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 :
-- For the tractors of heading 8701 :
8706 00 11 --- Of engine capacity not exceeding 1,800 cc u 16%
8706 00 19 --- Other u 16%
-- For the vehicles of heading 8702 :  
8706 00 21 --- For transport of not more than thirteen persons, including the driver u 24%
8706 00 29 --- Other u 16% + Rs. 10,000 per chasis
-- For the motor vehicles of heading 8703 :  
8706 00 31 --- For three-wheeled vehicles u 16%
8706 00 39 --- Other u 24%
-- For the motor vehicles of heading 8704 :  
8706 00 41 --- For three-wheeled motor vehicle u 16%
8706 00 42 --- For vehicles, other than petrol driven u 16% + Rs. 10,000 per chasis
8706 00 43 --- For dumpers covered in the heading 8704 u 24% + Rs. 10,000 per chasis
8706 00 49 --- Other u 24% + Rs. 10,000 per chasis
8706 00 50 -- For the motor vehicles of heading 8705 u 16%
8707   Bodies (including cabs), for the motor vehicles of headings 8701 to 8705    
8707 10 00 - For the vehicles of heading 8703 u 16%
8707 90 00 - Other u 16%
8708   Parts and accessories of the motor vehicles of headings 8701 to 8705    
8708 10   - Bumpers and parts thereof :
8708 10 10 -- For tractors kg 16%
8708 10 90 -- Other kg 16%
    - Other parts and accessories of bodies (including cabs):    
8708 21 00 -- Safety seat belts u 16%
  1[8708 29 00 -- Other kg 16%
  8708 30 00 - Brakes and servo-brakes; parts thereof kg 16%
  8708 40 00 - Gear boxes and parts thereof kg 16%
  8708 50 00 - Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles; parts thereof kg 16%
  8708 70 00 - Road wheels and parts and accessories thereof kg 16%
  8708 80 00 - Suspension systems and parts thereof (including shock absorbers) kg 16%
    - Other parts and accessories :    
  8708 91 00 -- Radiators and parts thereof kg 16%
  8708 92 00 -- Silencers (mufflers) and exhaust pipes; parts thereof kg 16%
  8708 93 00 -- Clutches and parts thereof kg 16%
  8708 94 00 -- Steering wheels, steering columns and steering boxes; parts thereof kg 16%
  8708 95 00 -- Safety airbags with inflater system; parts thereof kg 16%
  8708 99 00 -- Other kg 16%]
Old[8708 29 00 --  Other kg 16%
    - Brakes and servo brakes and parts thereof :    
8708 31 00 --Mounted brake linings kg 16%
8708 39 00 --Other kg 16%
8708 40 00 -Gear boxes kg 16%
8708 50 00 -Drive axles with differential, whether or not provided with other transmission components kg 16%
8708 60 00 -Non driving axles and parts thereof kg 16%
8708 70 00 -Road wheels and parts and accessories thereof kg 16%
8708 80 00 -Suspension shock absorbers kg 16%
    - Other parts and accessories :    
8708 91 00 --Radiators kg 16%
8708 92 00 --Silencers and exhaust pipes kg 16%
8708 93 00 --Clutches and parts thereof kg 16%
8708 94 00 --Steering wheels, steering columns and steering boxes kg 16%
8708 99 00 --Other kg 16%]
8709   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 railway station platforms; parts of the foregoing vehicles    
    - Vehicles :    
8709 11 00 -- Electrical u 16%
8709 19 00 --Other u 16%
8709 90 00 -Parts kg 16%
8710 0 00   Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles kg 16%
8711   Motorcycles (including mopeds) andcycles fitted with an auxiliary motor, with or without side cars;     
8711 10   - With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50 cc :    
8711 10 10 -- Mopeds u 16%
8711 10 20 -- Motorised cycles u 16%
8711 10 90 -- Other u 16%
8711 20   - With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc :    
-- Scooters :
8711 20 11 --- Of cylinder capacity not exceeding 75 cc u 16%
8711 20 19 --- Other u 16%
-- Motor cycles :
8711 20 21 --- Of cylinder capacity not exceeding 75 cc u 16%
8711 20 29 --- Other u 16%
-- Mopeds :
8711 20 31 --- Of cylinder capacity not exceeding 75 cc u 16%
8711 20 39 --- Other u 16%
-- Other :
8711 20 91 --- Of cylinder capacity not exceeding 75 cc u 16%
8711 20 99 --- Other u 16%
8711 30   - With reciprocating internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500cc :    
8711 30 10 -- Scooters u 16%
8711 30 20 -- Motor-cycles u 16%
8711 30 90 -- Other u 16%
8711 40   - With reciprocating internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc :    
8711 40 10 -- Motor-cycles u 16%
8711 40 90 -- Other u 16%
8711 50 00 - With reciprocating internal combustion piston engine of a cylinder capacity exceeding 800cc  u 16%
8711 90   - Other :    
8711 90 10 -- Side cars u 16%
-- Other :  
8711 90 91 --- Electrically operated u 16%
8711 90 99 --- Other u 16%
8712   Bicycles and other cycles (including delivery tricycles), not motorised    
8712 00 - Bicycles and other cycles (including delivery tricycles), not motorised :
8712 00 10 -- Bicycles u 16%
8712 00 90 -- Other u 16%
8713   Carriages for disabled persons, whetheror not motorised or otherwise mechanically propelled.    
8713 10   - Not mechanically propelled :    
8713 10 10 -- Wheel chairs for invalid u Nil
8713 10 90 -- Other u Nil
8713 90   - Other :    
8713 90 10 -- Wheel chairs for invalid u Nil
8713 90 90 -- Other u Nil
8714   Parts and accessories of vehicles of headings 8711 to 8713    
    - Of motorcycles (including mopeds) :    
8714 11 00 -- Saddles kg 16%
8714 19 00 -- Other kg 16%
8714 20   - Of carriages for disabled persons :    
8714 20 10 -- Mechanically propelled kg 16%
8714 20 20 -- Non-mechanically propelled kg 16%
8714 20 90 -- Other kg 16%
- Other :
8714 91 00 -- Frames and forks, and parts thereof u 16%
8714 92 -- Wheel rims and spokes :  
8714 92 10 --- Bicycle rims u 16%
8714 92 20 --- Bicycle spokes u 16%
8714 92 90 --- Other u 16%
8714 93 -- Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocket-wheels :
8714 93 10 --- Bicycle hubs kg 16%
8714 93 20 --- Bicycle free-wheels kg 16%
8714 93 90 --- Other kg 16%
8714 94 00 -- Brakes, including coaster braking hubs and hub brakes, and parts thereof kg 16%
8714 95 -- Saddles :
8714 95 10 --- Bicycle saddles kg 16%
8714 95 90 --- Other kg 16%
8714 96 00 -- Pedals and crank-gear, and parts thereof kg 16%
8714 99 -- Other :
8714 99 10 --- Bicycle chains kg 16%
8714 99 20 --- Bicycle wheels kg 16%
8714 99 90 --- Other kg 16%
8715 Baby carriages and parts thereof
8715 00 - Baby carriages and parts thereof :
8715 00 10 -- Baby carriages u  16%
8715 00 20 -- Parts kg 16%
8716 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof
8716 10 00 - Trailers and semi-trailers of the caravan type, for housing or camping u 16%
8716 20 00 - Self-loading or self-unloading trailers and semi-trailers for agriculture purposes u 16%
- Other trailers and semi-trailers for transport of goods :
8716 31 00 -- Tankers trailers and tanker semi-trailers u 16%
8716 39 00 -- Other u 16%
8716 40 00 - Other trailers and semi-trailers u 16%
8716 80 - Other articles :
8716 80 10 -- Hand propelled vehicles (e.g. hand carts, rickshaws and the like) u 16%
8716 80 20 --Animal drawn vehicles u 16%
8716 80 90 -- Other u 16%
8716 90 -- Parts :
8716 90 10 --- Parts and accessories of trailers kg 16%
8716 90 90 --- Other kg 16%

Note: All the coloured entries have been substituted vide Sixth Schedule to Finance Bill 2006

1. Changes w.e.f. 1-Jan-2007, as per the Seventh Schedule of Finance Bill 2006.

Refer Circular No. 839/16/2006-CX Dated 16/11/2006