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Central Excise - Classification / excisability of three wheeled auto rickshaws meant for transport of goods - Applicability of Notification No. 162/86-C.E. (Sl. No. 5) - Clarification regarding
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....ds - Applicability of Notification No. 162/86-C.E. (Sl. No. 5) - Clarification regarding Circular No. 92/3/95-CX Dated 17-1-1995 [From F. No. 156/17/94-CX.4] Government of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Subject : Central Excise - Classification / excisability of three wheeled auto rickshaws meant for transport of ....
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....6-C.E. (Sl. No. 5), as amended, prescribes a concessional rate of duty of 25% ad valorem. in respect of three-wheeled auto rickshaws and chassis thereof, falling under Heading 87.03, 87.04 or 87.06 of the Schedule to the Central Excise Tariff Act, 1985. Thus, Sl. No. 5. of the said Notification includes Heading 87.04 which is for motor vehicles for the transport of the goods. Auto rickshaws, if us....