Excise duty rates for motor vehicles: ambulances taxed ad valorem and auto rickshaws subject to specific duty with credit condition. The amendment adds tariff entries imposing a fifteen per cent ad valorem excise duty on ambulances and a specific duty on three wheeled auto rickshaws, with the specific duty subject to reduction where input duty credit for the chassis or other inputs has been claimed under the Central Excise Rules; it also amends the notification proviso to reference the newly inserted rickshaw entry.
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Excise duty rates for motor vehicles: ambulances taxed ad valorem and auto rickshaws subject to specific duty with credit condition.
The amendment adds tariff entries imposing a fifteen per cent ad valorem excise duty on ambulances and a specific duty on three wheeled auto rickshaws, with the specific duty subject to reduction where input duty credit for the chassis or other inputs has been claimed under the Central Excise Rules; it also amends the notification proviso to reference the newly inserted rickshaw entry.
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