SCHEDULE 13 - THE THIRTEENTH SCHEDULE [See section 228 (ii)] - FINANCE BILL, 2016

FINANCE BILL, 2016

Schedules

Contents

THE THIRTEENTH SCHEDULE

[See section 228 (ii)]

In the Seventh Schedule to the Finance Act, 2001,––

(i) for sub-heading 8702 10, tariff items 8702 10 11 to 8702 10 19 and sub-heading 8702 90, tariff items 8702 90 11 to 8702 90 20 and the entries relating thereto, the following shall be substituted, namely:––

Tariff Item		Description of goods	Unit	Rate of Duty
(1)		(2)	(3)	(4)
“8702 10	-	With only compression-ignition internal combustion piston engine (diesel or semi-diesel):
	- - -	Vehicles for transport of not more than 13 persons, including the driver:
8702 10 11	- - - -	Integrated monocoque vehicle, air-conditioned	u	1%
8702 10 12	- - - -	Integrated monocoque vehicle, non air-conditioned	u	1%
8702 10 18	- - - -	Other, air-conditioned	u	1%
8702 10 19	- - - -	Other, non air-conditioned	u	1%
8702 20	-	With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion:
	- - -	Vehicles for transport of not more than 13 persons, including the driver:
8702 20 11	- - - -	Integrated monocoque vehicle, air-conditioned	u	1%
8702 20 12	- - - -	Integrated monocoque vehicle, non air-conditioned	u	1%
8702 20 18	- - - -	Other, air-conditioned	u	1%
8702 20 19	- - - -	Other, non air-conditioned	u	1%
8702 30	-	With both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion
	- - -	Vehicles for transport of not more than 13 persons, including the driver:
8702 30 11	- - - -	Integrated monocoque vehicle, air-conditioned	u	1%
8702 30 12	- - - -	Integrated monocoque vehicle, non air-conditioned	u	1%
8702 30 18	- - - -	Other, air-conditioned	u	1%
8702 30 19	- - - -	Other, non air-conditioned	u	1%
8702 40	-	With only electric motor for propulsion:
	- - -	Vehicles for transport of not more than 13 persons, including the driver:
8702 40 11	- - - -	Integrated monocoque vehicle, air-conditioned	u	1%
8702 40 12	- - - -	Integrated monocoque vehicle, non air-conditioned	u	1%
8702 40 18	- - - -	Other, air-conditioned	u	1%
8702 40 19	- - - -	Other, non air-conditioned	u	1%
8702 90	-	Other:
	- - -	Vehicles for transport of not more than 13 persons, including the driver:
8702 90 11	- - - -	Integrated monocoque vehicle, air-conditioned	u	1%
8702 90 12	- - - -	Integrated monocoque vehicle, non air-conditioned	u	1%
8702 90 18	- - - -	Other, air-conditioned	u	1%
8702 90 19	- - - -	Other, non air-conditioned	u	1%”;

(ii) in the entry in column (2) occurring after tariff item 8703 10 90 and the entries relating thereto, after the word “with”, the word “only” shall be inserted;

(iii) in the entry in column (2) occurring after tariff item 8703 24 99 and the entries relating thereto, after the word “with”, the word “only” shall be inserted;

(iv) after tariff item 8703 33 99 and the entries relating thereto, the following shall be inserted, namely:––

Tariff Item		Description of goods	Unit	Rate of Duty
(1)		(2)	(3)	(4)
“8703 40	-	Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power:
8703 40 10	- - -	Vehicles principally designed for transport of more than seven persons, including driver	u	1%
8703 40 20	- - -	Specialised transport vehicles such as ambulances, prison vans and the like	u	1%
8703 40 30	- - -	Motor cars	u	1%
8703 40 40	- - -	Three-wheeled vehicles	u	1%
8703 40 90	- - -	Other	u	1%
8703 50	-	Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power:
8703 50 10	- - -	Vehicles principally designed for transport of more than seven persons, including driver	u	1%
8703 50 20	- - -	Specialised transport vehicles such as ambulances, prison vans and the like	u	1%
8703 50 30	- - -	Motor cars	u	1%
8703 50 40	- - -	Three-wheeled vehicles	u	1%
8703 50 90	- - -	Other	u	1%
8703 60	-	Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power
8703 60 10	- - -	Vehicles principally designed for transport of more than seven persons, including driver	u	1%
8703 60 20	- - -	Specialised transport vehicles such as ambulances, prison vans and the like	u	1%
8703 60 30	- - -	Motor cars	u	1%
8703 60 40	- - -	Three-wheeled vehicles	u	1%
8703 60 90	- - -	Other	u	1%
8703 70	-	Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power:
8703 70 10	- - -	Vehicles principally designed for transport of more than seven persons, including driver	u	1%
8703 70 20	- - -	Specialised transport vehicles such as ambulances, prison vans and the like	u	1%
8703 70 30	- - -	Motor cars	u	1%
8703 70 40	- - -	Three-wheeled vehicles	u	1%

Tariff Item		Description of goods	Unit	Rate of Duty
(1)		(2)	(3)	(4)
8703 70 90	- - -	Other	u	1%
8703 80	-	Other vehicles, with only electric motor for propulsion:
8703 80 10	- - -	Vehicles principally designed for transport of more than seven persons, including driver	u	1%
8703 80 20	- - -	Specialised transport vehicles such as ambulances, prison vans and the like	u	1%
8703 80 30	- - -	Motor cars	u	1%
8703 80 40	- - -	Three-wheeled vehicles	u	1%
8703 80 90	- - -	Other	u	1%”;