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<h1>Excise Duty Exemptions for Two-Wheeled Vehicles Under Heading No. 87.11: Reduced Rates Based on Engine Capacity</h1> Notification No. 80/89-C.E., dated March 1, 1989, issued by the Central Government under the Central Excises and Salt Act, 1944, provides exemptions on excise duty for two-wheeled motor vehicles. The notification specifies reduced duty rates for vehicles under heading No. 87.11 of the Central Excise Tariff Act, 1985. The rates are as follows: 15% ad valorem for vehicles with engine capacity not exceeding 50 cubic centimeters, 20% for those exceeding 50 but not exceeding 100 cubic centimeters, and 25% for those exceeding 100 but not exceeding 150 cubic centimeters.