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Motor vehicles

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..... ted at the rate specified in the corresponding entry in column (4) of the said Table, subject to the conditions, if any, laid down in the corresponding entry in column (5) thereof. THE TABLE Sl. No. Heading No. Description of motor vehicles and tractors Rate Conditions (1) (2) (3) (4) (5) 1. 87.02, 87.03, 87.04 or 87.11 Electrically operated two-wheeled motor vehicles and electrically operated three-wheeled motor vehicles. Nil — 2. 87.11 Two-wheeled motor vehicles of engine capacity not exceeding 100 cubic centimetres. Ten per cent ad valorem — 3. 87.02, 87.03 or 87.04 Three-wheeled auto-rickshaws. Fifteen per cent ad valorem — 4. 87.03 Three-wheeled saloon cars. Fifteen per cent ad valorem If - (i) an offic .....

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..... llow, to the effect that each such saloon car has been registered for use solely as a taxi. 7. 87.03 Petrol-operated saloon cars of engine capacity exceeding 1200 cubic centimetres but not exceeding 1500 cubic centimetres. Five per cent ad valorem plus rupees ten thousand and five hundred per car. — 8. 87.03 Petrol-operated saloon cars of engine capacity exceeding 1200 cubic centimetres but not exceeding 1500 cubic centimetres. Five per cent ad valorem plus rupees Five thousand seven hundred and fifty per car. If - (i) an officer not below the rank of an Assistant Collector of Central Excise (hereinafter referred to as the said officer) is satisfied that such saloon cars are required for use solely as taxis; and (ii) the manuf .....

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..... vehicles, Thirteen per cent ad valorem — (ii) Others Fifteen per cent ad valorem — 12. 87.02, 87.03, 87.04 or 87.06 Motor vehicles, excluding tractors of engine capacity not exceeding 2500 cubic centimetres (other than motor vehicles with body) - (i) Turbo charged motor vehicles. Eighteen per cent ad valorem — (ii) Others Twenty per cent ad valorem — 13. 87.02, 87.03, 87.04, 87.05 or 87.06 Motor vehicles, excluding tractors, of engine capacity exceeding 2500 cubic centimetres other than saloon cars - (i) Turbo charged motor vehicles. Thirteen per cent ad valorem — (ii) Others Fifteen per cent ad valorem — 14. 87.02, 87.03, 87.04, 87.05 or 87.06 Three-axled motor vehicles of engine capacity exceeding 2500 cubic .....

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