New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

Central Excise - Vehicles other than railway or tramway rolling-stock and parts and accessories thereof

Central Excise - SECTION XVII VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT (CHAPTER 86 to CHAPTER 89) NOTES: 1. This Section does not cover articles of heading 9503 or 9508 or bobsleighs, toboggans and the like of heading 9506. 2. The expressions parts and parts and accessories do not apply to the following articles, whether or not they are identifiable as for the goods of this Section: (a) joints, washers or the like of any material (classified according to their c .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ed they constitute integral parts of engines and motors, articles of heading 8483;] (f) electrical machinery or equipment (Chapter 85); (g) articles of Chapter 90; (h) articles of Chapter 91; (ij) arms (Chapter 93); (k) lamps or lighting fittings of heading 9405; or (l) brushes of a kind used as parts of vehicles (heading 9603). 3. References in Chapters 86 to 88 to parts or accessories do not apply to parts or accessories which are not suitable for use solely or principally with the artic .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

(c) aircraft specially constructed so that they can also be used as road vehicles are classified under the appropriate heading of Chapter 88. 5. Air-cushion vehicles are to be classified within this Section with the vehicles to which they are most akin as follows: (a) in Chapter 86 if designed to travel on a guide-track (hovertrains); (b) in Chapter 87 if designed to travel over land or over both land and water; (c) in Chapter 89 if designed to travel over water, whether or not able .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

s signalling, safety or traffic control equipment for railways. 6. In respect of goods covered by this Section, conversion of an article which is in- complete or unfinished but having the essential character of the complete or finished article (including 'blank', that is an article, not ready for direct use, having the approximate shape or outline of the finished article or part, and which can only be used, other than in exceptional cases, for completion into a &# .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

rolling-stock designed solely for running on rails. 2. For the purposes of this Chapter, tractors means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilizers or other goods. Machines and working tools designed for fitting to tractors of heading 8701 as interchangeable equipment remain classified in thei .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

this Chapter, station wagons means vehicles which may be used, without structural alteration, for the transportation of both persons and goods. - Notes:- 1. Substituted vide Notification No. 14/2005-C.E., dated 7-3-2005. - 8701 - 8701 - TRACTORS (OTHER THAN TRACTORS OF HEADING 8709) - 8701 10 00 - 87011000 - Single axle tractors - u - 8701 20 - 870120 - Road tractors for semi-trailers : - 8701 20 10 - 87012010 - Of engine capacity not exceeding 1,800 cc - u - 8701 20 90 - 87012090 - Other - u - .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

kW - u - 8701 94 00 - 87019400 - Exceeding 75 kW but not exceeding 130 kW - u - 8701 95 00 - 87019500 - Exceeding 130 kW - u - 8702 - 8702 - MOTOR VEHICLES FOR THE TRANSPORT OF TEN OR MORE PERSONS, INCLUDING THE DRIVER - 8702 10 - 870210 - 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 - 87021011 - Integrated monocoque vehicle, air-conditioned - u - 8702 10 12 - 870 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

nternal 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 - 87022011 - Integrated monocoque vehicle, air-conditioned - u - 8702 20 12 - 87022012 - Integrated monocoque vehicle, non air-conditioned - u - 8702 20 18 - 87022018 - Other, air-conditioned - u - 8702 20 19 - 87022019 - Other, non air-conditioned - u - Other: - 8702 20 21 - 87022021 - Integrated monocoque .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ioned - u - 8702 30 12 - 87023012 - Integrated monocoque vehicle, non air-conditioned - u - 8702 30 18 - 87023018 - Other, air-conditioned - u - 8702 30 19 - 87023019 - Other, non air-conditioned - u - Other: - 8702 30 21 - 87023021 - Integrated monocoque vehicle, air-conditioned - u - 8702 30 22 - 87023022 - Integrated monocoque vehicle, non air-conditioned - u - 8702 30 28 - 87023028 - Other, air-conditioned - u - 8702 30 29 - 87023029 - Other, non air-conditioned - u - 8702 40 - 870240 - With .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

monocoque vehicle, non air-conditioned - u - 8702 40 28 - 87024028 - Other, air-conditioned - u - 8702 40 29 - 87024029 - Other, non air-conditioned - u - 8702 90 - 870290 - Other: - Vehicles for transport of not more than 13 persons, including the driver: 40 - 8702 90 11 - 87029011 - Integrated monocoque vehicle, air-conditioned - u - 8702 90 12 - 87029012 - Integrated monocoque vehicle, non air-conditioned - u - 8702 90 18 - 87029018 - Other, air-conditioned - u - 8702 90 19 - 87029019 - Othe .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

- Vehicles specially designed for travelling on snow; golf cars and similar vehicles: - 8703 10 10 - 87031010 - Electrically operated - u - 8703 10 90 - 87031090 - Other - u - Other vehicles, with only spark-ignition internal combustion reciprocating piston engine : - 8703 21 - 870321 - Of a cylinder capacity not exceeding 1,000 cc : - 8703 21 10 - 87032110 - Vehicles principally designed for the transport of more than seven persons, including the driver - u - 8703 21 20 - 87032120 - Three-wheel .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

es, prison vans and the like - u - 8703 22 30 - 87032230 - Three-wheeled vehicles - u - Other: - 8703 22 91 - 87032291 - Motor cars - u - 8703 22 99 - 87032299 - Other - u - 8703 23 - 870323 - Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc : - 8703 23 10 - 87032310 - Vehicles principally designed for the transport of more than seven persons including the driver - u - 8703 23 20 - 87032320 - Three-wheeled vehicles - u - Other: - 8703 23 91 - 87032391 - Motor cars - u - 8703 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ances, prison vans and the like - u - 8703 24 99 - 87032499 - Other - u - Other vehicles, with only compression-Ignition internal combustion piston engine(diesel or semi-diesel) : - 8703 31 - 870331 - Of a cylinder capacity not exceeding1,500 cc : - 8703 31 10 - 87033110 - Vehicles principally designed for the transport of more than seven persons, including the driver - u - Other: - 8703 31 91 - 87033191 - Motor cars - u - 8703 31 92 - 87033192 - Specialised transport vehicles such as ambulances .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

f a cylinder capacity exceeding 2,500 cc : - 8703 33 10 - 87033310 - Vehicles principally designed for the transport of more than seven persons, including the driver - u - 8703 33 20 - 87033320 - Three-wheeled vehicles - u - Other: - 8703 33 91 - 87033391 - Motor cars - u - 8703 33 92 - 87033392 - Specialised transport vehicles such as ambulances, prison vans and the like - u - 8703 33 99 - 87033399 - Other - u - 8703 40 - 870340 - Other vehicles, with both spark-ignition internal combustion rec .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

4090 - Other - u - 8703 50 - 870350 - 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 - 87035010 - Vehicles principally designed for transport of more than seven persons, including driver - u - 8703 50 20 - 87035020 - Specialised transport vehicles such as ambulances, prison vans and the like .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

7036020 - Specialised transport vehicles such as ambulances, prison vans and the like - u - 8703 60 30 - 87036030 - Motor cars - u - 8703 60 40 - 87036040 - Three-wheeled vehicles - u - 8703 60 90 - 87036090 - Other - u - 8703 70 - 870370 - 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 - 87037010 - Vehicles .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

luding driver - u - 8703 80 20 - 87038020 - Specialised transport vehicles such as ambulances, prison vans and the like - u - 8703 80 30 - 87038030 - Motor cars - u - 8703 80 40 - 87038040 - Three-wheeled vehicles - u - 8703 80 90 - 87038090 - Other - u - 8703 90 00 - 87039000 - Other - u - 8704 - 8704 - MOTOR VEHICLES FOR THE TRANSPORT OF GOODS - 8704 10 - 870410 - Dumpers designed for off-highway use : - 8704 10 10 - 87041010 - With net weight (excluding pay-load) exceeding 8 tonnes and maximu .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

erated - u - 8704 22 19 - 87042219 - Other - u - 8704 22 90 - 87042290 - Other - u - 8704 23 - 870423 - g.v.w. exceeding 20 tonnes : - Lorries and trucks: - 8704 23 11 - 87042311 - Refrigerated - u - 8704 23 19 - 87042319 - Other - u - 8704 23 90 - 87042390 - Other - u - Other, with spark-ignition internal combustion piston engine : - 8704 31 - 870431 - g.v.w. not exceeding 5 tonnes : - 8704 31 10 - 87043110 - Refrigerated - u - 8704 31 20 - 87043120 - Three-wheeled motor vehicles - u - 8704 31 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

PALLY DESIGNED FOR THE TRANSPORT OF PERSONS OR GOODS (FOR EXAMPLE, BREAKDOWN LORRIES, CRANE LORRIES, FIRE FIGHTING VEHICLES, CONCRETE-MIXERS LORRIES, SPRAYING LORRIES, MOBILE WORKSHOPS, MOBILE RADIOLOGICAL UNITS) - 8705 10 00 - 87051000 - Crane lorries - u - 8705 20 00 - 87052000 - Mobile drilling derricks - u - 8705 30 00 - 87053000 - Fire fighting vehicles - u - 8705 40 00 - 87054000 - Concrete-mixer lorries - u - 8705 90 00 - 87059000 - Other - u - 8706 - 8706 - CHASSIS FITTED WITH ENGINES, F .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

703: - 8706 00 31 - 87060031 - For three-wheeled vehicles - u - 8706 00 39 - 87060039 - Other - u - For the motor vehicles of heading 8704: - 8706 00 41 - 87060041 - For three-wheeled motor vehicles - u - 8706 00 42 - 87060042 - For vehicles, other than petrol driven - u - 8706 00 43 - 87060043 - For dumpers covered in the heading 8704 - u - 8706 00 49 - 87060049 - Other - u - 8706 00 50 - 87060050 - For the motor vehicles of heading 8705 - u - 8707 - 8707 - BODIES (INCLUDING CABS), FOR THE MOTO .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

708 30 00 - 87083000 - Brakes and servo-brakes; parts thereof - kg. - 8708 40 00 - 87084000 - Gear boxes and parts thereof - kg. - 8708 50 00 - 87085000 - Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles; parts thereof - kg. - 8708 70 00 - 87087000 - Road wheels and parts and accessories thereof - kg. - 8708 80 00 - 87088000 - Suspension systems and parts thereof (including shock absorbers) - kg. - Other parts and accessories : - 87 .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ING EQUIPMENT, OF THE TYPE USED IN FACTORIES, WAREHOUSES, DOCK AREAS OR AIRPORTS FOR SHORT DISTANCE TRANSPORT OF GOODS; TRACTORS OF THE TYPE USED ON RAILWAY STATION PLATFORMS;PARTS OF THE FOREGOING VEHICLES - Vehicles : - 8709 11 00 - 87091100 - Electrical - u - 8709 19 00 - 87091900 - Other - u - 8709 90 00 - 87099000 - Parts - kg. - 8710 00 00 - 87100000 - TANKS AND OTHER ARMOURED FIGHTING VEHICLES, MOTORISED, WHETHER OR NOT FITTED WITH WEAPONS, AND PARTS OF SUCH VEHICLES - kg. - 8711 - 8711 - .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

20 11 - 87112011 - Of cylinder capacity not exceeding 75 cc - u - 8711 20 19 - 87112019 - Other - u - Motor cycles : - 8711 20 21 - 87112021 - Of cylinder capacity not exceeding 75 cc - u - 8711 20 29 - 87112029 - Other - u - Mopeds : - 8711 20 31 - 87112031 - Of cylinder capacity not exceeding 75 cc - u - 8711 20 39 - 87112039 - Other - u - Other : - 8711 20 91 - 87112091 - Of cylinder capacity not exceeding 75 cc - u - 8711 20 99 - 87112099 - Other - u - 8711 30 - 871130 - With reciprocating .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ion piston engine of a cylinder capacity exceeding 800 cc - u - 8711 60 - 871160 - With electric motor for propulsion: - 8711 60 10 - 87116010 - Motor cycles - u - 8711 60 20 - 87116020 - Scooters - u - 8711 60 30 - 87116030 - Mopeds - u - 8711 60 90 - 87116090 - Others - u - 8711 90 - 871190 - Other: - 8711 90 10 - 87119010 - Side cars - u - 8711 90 90 - 87119090 - Other - u - 8712 - 8712 - BICYCLES AND OTHER CYCLES (INCLUDING DELIVERY TRICYCLES), NOT MOTORISED - 8712 00 - 871200 - Bicycles and .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

r - u - 8714 - 8714 - PARTS AND ACCESSORIES OF VEHICLES OF HEADINGS 8711 TO 8713 - Of motorcycles (including mopeds) : - 8714 10 - 871410 - Of motorcycles (including mopeds): - 8714 10 10 - 87141010 - Saddles - Kg - 8714 10 90 - 87141090 - Other - Kg. - 8714 20 - 871420 - Of carriages for disabled persons: - 8714 20 10 - 87142010 - Mechanically propelled - kg. - 8714 20 20 - 87142020 - Non-mechanically propelled - kg. - 8714 20 90 - 87142090 - Other - kg. - Other : - 8714 91 00 - 87149100 - Fram .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version