Heading
No.

Description of article 

Unit

Rate of duty 

(1) 

(2) 

(3) 

(4) 

u

16%

-- Of engine capacity not exceeding 1,800 cc

u

16%

-- Other

u

16%

-- Garden tractors :

--- Of engine capacity not exceeding 1,800 cc

u

16%

--- Other

u

16%

-- Other :

--- Of engine capacity not exceeding 1,800 cc

u

16%

--- Other

u

16%

-- Of engine capacity not exceeding 1,800 cc

u

16%

-- Other

u

16%

- With compression ignition internal combustion piston engine (diesel or semi diesel) :

-- Vehicles for transport of not more than 13 persons, including the driver :

--- Integrated monocoque vehicle

u

24%

--- Air-conditioned vehicle

u

24%

--- Other

u

24%

-- Other :

-- -- Integrated monocoque vehicle

u

16%

--- Air-conditioned vehicle

u

16%

--- Other

u

16%

-- Vehicles for transport of not more than 13 persons, including the driver :

--- Integrated monocoque vehicle

u

24%

--- Air-conditioned vehicle

u

24%

--- Electrically operated

u

24%

--- Other

u

24%

--- Electrically operated vehicles not elsewhere included or specified

u

16%

-- Other :

--- Integrated monocoque vehicle

u

16%

--- Air-conditioned vehicle

u

16%

--- Other

u

16%

- Vehicles specially designed for travelling on snow; golf cars and  similar vehicles :

-- Electrically operated

u

24%

-- Other

u

24%

- Other vehicles, with spark ignition internal combustion reciprocating piston engine :

--- Vehicles principally designed for the transport of more than seven persons, including the driver

u

24%

--- Three-wheeled vehicles

u

24%

-- Other :

--- Motor cars

u

24%

--- Specialised transport vehicles such as ambulances, prison vans and the like

u

24%

--- Other

u

24%

-- Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc :

--- Vehicles principally designed for the transport of more than seven persons, including the driver

u

24%

--- Specialised transport vehicles such as ambulances, prison vans and the like

u

24%

--- Three-wheeled vehicles

u

24%

-- Other :

--- Motor cars

u

24%

--- Other

u

24%

-- Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc :

--- Vehicles principally designed for the transport of more than seven persons, including the driver

u

24%

--- Three-wheeled vehicles

u

24%

-- Other :

--- Motor cars

u

24%

--- Specialised transport vehicles such as ambulances, prison vans and the like

u

24%

--- Other

u

24%

--- Vehicles principally designed for the transport of more than seven persons, including the driver

u

24%

--- Three-wheeled vehicles

u

24%

-- Other

--- Motor cars

u

24%

--- Specialised transport vehicles such as ambulances, prison vans and the like

u

24%

--- Other

u

24%

- Other vehicles, with compression Ignition internal combustion piston engine (diesel or semi diesel):

--- Vehicles principally designed for the transport of more than seven persons, including the driver

u

24%

--- Three-wheeled vehicles

u

24%

-- Other :

--- Motor cars

u

24%

--- Specialised transport vehicles such as ambulances, prison vans and the like

u

24%

--- Other

u

24%

-- Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc :

--- Vehicles principally designed for the transport of more than seven persons, including the driver

u

24%

--- Three-wheeled vehicles

u

24%

-- Other :

--- Motor cars

u

24%

--- Specialised transport vehicles such as ambulances, prison vans and the like

u

24%

--- Other

u

24%

--- Vehicles principally designed for the transport of more than seven persons, including the driver

u

24%

--- Three-wheeled vehicles

u

24%

-- Other :

--- Motor cars

u

24%

--- Specialised transport vehicles such as ambulances, prison vans and the like

u

24%

--- Other

u

24%

-- Electrically operated

u

24%

-- Other

u

24%

-- With net weight (excluding pay-load) exceeding 8 tonnes and maximum pay-load capacity not less than 10 tonnes

u

16%

-- Other

u

24%

- Other, with compression ignition internal combustion piston engine (diesel or semi diesel) :

--- Refrigerated

u

16%

--- Three-wheeled motor vehicles

u

16%

--- Other

u

16%

-- g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes :

--- Lorries and trucks :

---- Refrigerated

u

16%

---- Three-wheeled motor vehicles

u

16%

---- Other

u

16%

--- Lorries and trucks :

--- Refrigerated

u

16%

--- Other

u

16%

--- Other

u

16%

-Other, with spark ignition internal combustion piston engine :

--- Refrigerated

u

24%

--- Three-wheeled motor vehicles

u

16%

--- Other

u

24%

--- Lorries and trucks :

--- Refrigerated

u

24%

--- Other

u

24%

--- Other

u

24%

-- Lorries and trucks :

--- Refrigerated

u

24%

--- Electrically operated

u

24%

--- Other

u

24%

-- Other

u

24%

u

16%

u

16%

u

16%

u

16%

u

16%

Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705

8706 00

-- 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%

u

16%

u

16%

-- For tractors

kg

16%

-- Other

kg

16%

- Other parts and accessories of bodies (including cabs):

u

16%

-- Other

kg

16%

- Brakes and servo-brakes; parts thereof

kg

16%

- Gear boxes and parts thereof

kg

16%

- Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles; parts thereof

kg

16%

- Road wheels and parts and accessories thereof

kg

16%

- Suspension systems and parts thereof (including shock absorbers)

kg

16%

- Other parts and accessories :

-- Radiators and parts thereof

kg

16%

-- Silencers (mufflers) and exhaust pipes; parts thereof

kg

16%

-- 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%

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 :

u

16%

u

16%

kg

16%

8710 0 00

kg

16%

-- Mopeds

u

16%

-- Motorised cycles

u

16%

-- Other

u

16%

- With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc :

-- Scooters :

--- Of cylinder capacity not exceeding 75 cc

u

16%

--- Other

u

16%

-- Motor cycles :

--- Of cylinder capacity not exceeding 75 cc

u

16%

--- Other

u

16%

-- Mopeds :

--- Of cylinder capacity not exceeding 75 cc

u

16%

--- Other

u

16%

-- Other :

--- Of cylinder capacity not exceeding 75 cc

u

16%

--- Other

u

16%

- With reciprocating internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500cc :

-- Scooters

u

16%

-- Motor-cycles

u

16%

-- Other

u

16%

-- Motor-cycles

u

16%

-- Other

u

16%

u

16%

-- Side cars

u

16%

-- Other :

--- Electrically operated

u

16%

--- Other

u

16%

8712 00

8712 00 10

-- Bicycles

u

16%

8712 00 90

-- Other

u

16%

-- Wheel chairs for invalid

u

Nil

-- Other

u

Nil

-- Wheel chairs for invalid

u

Nil

-- Other

u

Nil

- Of motorcycles (including mopeds) :

kg

16%

kg

16%

-- Mechanically propelled

kg

16%

-- Non-mechanically propelled

kg

16%

-- Other

kg

16%

- Other :

-- Frames and forks, and parts thereof

u

16%

-- Wheel rims and spokes :

--- Bicycle rims

u

16%

--- Bicycle spokes

u

16%

--- Other

u

16%

-- Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocket-wheels :

--- Bicycle hubs

kg

16%

--- Bicycle free-wheels

kg

16%

--- Other

kg

16%

-- Brakes, including coaster braking hubs and hub brakes, and parts thereof

kg

16%

-- Saddles :

--- Bicycle saddles

kg

16%

--- Other

kg

16%

-- Pedals and crank-gear, and parts thereof

kg

16%

-- Other :

--- Bicycle chains

kg

16%

--- Bicycle wheels

kg

16%

--- Other

kg

16%

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%