Central Government Amends Excise Duty Rates for Motor Vehicles Under Chapter 87; Updates Exemptions and Conditions

The Central Government issued amendments to Notification No. 162/86-C.E. under the Central Excises and Salt Act, 1944, concerning Chapter 87 of the Central Excise Tariff. These amendments modify the wording in the opening paragraph and replace the existing table, proviso, and explanations with a new structure. The notification outlines specific excise duty rates for various motor vehicles and components, including tractors, motor vehicles for transporting people and goods, cars for physically handicapped persons, ambulances, auto rickshaws, electrically operated vehicles, and special purpose motor vehicles. Exemptions and conditions for these duties are specified, particularly concerning the manufacture and use of chassis and parts.

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