Tax treatment of certain motor vehicles under the Eleventh Schedule imposes a specified rate for taxable supply. The Eleventh Schedule to the Finance Act, 2016 specifies that all goods falling under tariff heading 8703 of the First Schedule to the Central Excise Tariff Act, 1985 are subject to the duty rate prescribed in the schedule, thereby defining the scope of taxable goods and operationalising the statutory excise levy for those items.