Amendments to Notification No. 162/86-C.E. - Chapter 87
X X X X Extracts X X X X
X X X X Extracts X X X X
....nbsp;in the opening paragraph, for the words "falling under heading Nos. of the", the words "falling under Chapter, heading No. or sub-heading No. of the" shall be substituted. (ii) for the Table, proviso and the Explanations thereto, the following Table, proviso and Explanations shall be substituted, namely:- "TABLE (1) (2) (3) (4) (5) 1. 87.01 or 87.06 (i) Tractors of engine capacity not excee-ding 1800 CC and chassis, therefor Nil - - - - (ii) Tractors other than specified at (i) above, and chassis therefore 10 per cent ad valorem - - - - 2. 87.02 Motor vehicles for the transport of ten or more persons, including driver 15 per cent ad valorem If, - (....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ry of production, the proce-dure set out in Chapter X of the Central Excise Rules, 1944 is followed. 10. 40, 45, 48, 68, 73, 85 or 87 The following goods, namely :- (a) Tyres, tubes and flaps (b) Parts (of electri-cally operated two or three wheeled motor vehicles) falling under Chapters 45, 48, 68, 73,85 or 87 10 per cent ad valorem If such goods are intended for manufac-ture of electrically operated two whee-lers or three wheelers; and if such parts are used elsewhere than in the factory of production of such parts, the procedure set out in Chapter X of the Central Excise Rules, 1944 is followed. 11. 87.02, 87.04, or 87.06 Three or more axled motor vehicles and chassis therefor (other than articulated vehicle....
X X X X Extracts X X X X
X X X X Extracts X X X X
....03 or 87.04 The following goods, namely, - (i) All goods of heading No. 87.02 (ii) Motor vehicles for the transport of goods (other than those specially designed for the transport of comp-ressed or liquefied gases) falling under heading No. 87.04; and (iii) Three wheeled autorickshaw Nil If such vehicles are manufactured out of a chassis on which duty of excise has been paid and no credit of duty paid on such chassis and other inputs used in the manufacture of such vehicles has been taken under rule 56A or 57A of the said Rules. 19. 40 Tyres, tubes and flaps Nil If such goods are intended for manufacture of two-wheeled and three-wheeled motor vehicles spe­cially designed for use by handicapped persons; a....
TaxTMI