Customs Tariff
Chapter 87
Vehicles Other Than Railway or Tramway Rolling-Stock, and Parts and Accessories Thereof
1. This Chapter does not cover railway or tramway rolling-stock designed solely for running on rails.
2.
For
the
purposes
of
this
Chapter,
"tractors"
means
vehicles
constructed
essentially
for
hauling
or
pushing
another
vehicle,
appliance
or
load,
whether
or
not
they
contain
subsidiary
provision
for
the
transport,
in
connection
with
the
main
use
of
the
tractor,
of
tools,
seeds,
fertilisers
or
other
goods.
Machines
and
working
tools
designed
for
fitting
to
tractors
of
heading
87.01
as
interchangeable
equipment
remain
classified
in
their
respective
headings
even
if
presented
with
the
tractor,
and
whether
or
not
mounted
on
it.
3.
Motor
chassis
fitted
with
cabs
fall
in
headings
87.02
to
87.04,
and
not
in
heading
87.06.
4. Heading 87.12 includes all children's bicycles. Other children's cycles fall in heading 1[9503] Old[95.01].
| Basic duty |
| Additional Duty |
| Education Cess |
| Secondary & Higher Education Cess |
| Special Additional Duty of Customs (Spl. CVD) |
| Other duty |
| Exemptions |
| General exemptions |
| Exemption from Education Cess |
| NCCD |
1. Changes w.e.f. from 1-Jan-2007, Fourth Schedule of Finance Bill 2006