[Central Excise Notification No. 04 dated 17th
February 2014]
In exercise of the powers conferred by sub-section (1)
of section 5A of the Central Excise Act, 1944 (1 of 1944), the Central Government,
on being satisfied that it is necessary in the public interest so to do, hereby
makes the following further amendments in the notification of the Government of
India, in the Ministry of Finance (Department of Revenue), No. 12/2012-Central
Excise, dated the 17th March, 2012, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 163(E), dated the 17th March, 2012,
namely:-
In the said notification,-
(A) in the opening paragraph, for the proviso,
the following provisos shall be substituted, namely:-
“Provided that nothing contained in this notification shall
apply to the goods specified against serial number 296 and 297 of the said
Table after the 31st day of March, 2015:
Provided further that nothing contained in this notification
shall apply to goods specified against serial number 345 to 369 of the said
Table after the 30th day of June, 2014.”;
(B) in the Table,-
(i) for serial number 263A and the entries relating thereto, the following
serial number and the entries shall be
substituted, namely:-
(1) |
(2) |
(3) |
(4) |
(5) |
“263A |
8517 |
(i) Mobile handsets
including cellular phones (ii) Mobile handsets
including cellular phones |
6% 1% |
- 16”; |
(ii) against serial number 273, in column
(3),-
(a) in
item (iii), the words, letters, and figures “and Sports Utility Vehicles
specified at Sl. No. 284A” shall be omitted;
(b) item
(iv) and the corresponding entries in columns (4) and (5) shall be omitted;
(iii) after serial number 344 and the entries relating
thereto, the following serial numbers and entries shall be inserted, namely:-
(1) |
(2) |
(3) |
(4) |
(5) |
“345 |
84 (except 8424 81 00,
8432, 8433, 8436,8437, 8452 10 12, 8452 10 22, 8452 30, 8452 90, 8469 00 30,
8469 00 40, 8479 89 92) |
All goods |
10% |
- |
346 |
85 (except 8548 10) |
All goods |
10% |
- |
347 |
87 |
The following goods
namely:- (i) Motor vehicles
falling under headings 8702 and 8703 cleared as ambulances duly fitted with
all fitments, furniture and accessories necessary for an ambulance from the
factory manufacturing such motor vehicles; (ii) Motor vehicles
falling under 8702 and 8703 for transport of up to thirteen persons,
including the driver (other than three wheeled motor vehicles for transport
of up to seven persons), which after clearance has been registered for use
solely as ambulance; (iii) Motor vehicles
falling under heading 8702, 8703 for transport of up to thirteen persons,
including the driver (other than three wheeled motor vehicles and Sports
Utility Vehicles specified at Sl. No. 356), which after clearance have been
registered for use solely as taxi. (iv) Sports Utility
Vehicles specified against Sl. No. 356, which after clearance have been
registered for use solely as taxi. |
8% 8% 80% of the excise duty
paid at the time of clearance 80% of the excise duty
paid at the time of clearance |
- 26 26 26 |
348 |
8701 |
Road tractors for
semitrailers of engine capacity more than 1800 cc |
8% |
- |
349 |
8702 10 91, 8702 10
92, 8702 10 99, 8702 90 91, 8702 90 92, 8702 90 99 |
Motor vehicles for the
transport of ten or more persons, including the driver. |
8% |
- |
350 |
8703 |
Hybrid motor vehicles Explanation. - For the purpose of
this entry,-“hybrid motor vehicle” means a motor vehicle, which uses a
combination of battery powered electric motor and an internal combustion
engine to power the vehicle to drive trains, but does not include such
micro-hybrid motor vehicle with start and stop technology, using battery
powered electric motor only while in static condition. |
8% |
- |
351 |
8703 |
Three wheeled vehicles
for transport of not more than seven persons, including the driver. |
8% |
- |
352 |
8704 |
Motor vehicles, other
than petrol driven dumpers of tariff item 8704 10 90. |
8% |
- |
353 |
8704 10 90 |
Petrol driven dumpers |
20% |
- |
354 |
8702, 8703 |
Following motor
vehicles of length not exceeding 4000 mm, namely:- (i) Petrol, liquefied
petroleum gases (LPG) or compressed natural gas (CNG) driven vehicles of
engine capacity not exceeding 1200cc; and (ii) Diesel driven
vehicles of engine capacity not exceeding 1500 cc. Explanation.- For the purposes of
this entry, the specification of the motor vehicle shall be determined as per
the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under. |
8% |
- |
355 |
8702 and 8703 |
Following motor
vehicles, namely:- (i) Motor vehicles of
engine capacity not exceeding 1500 cc; and (ii) Motor vehicles of
engine capacity exceeding 1500 cc. (other than motor motor
vehicles specified against entry at Sl. No. 356). |
20% 24% |
- - |
356 |
8703 |
Motor vehicles of
engine capacity exceeding 1500 cc, popularly known
as Sports Utility Vehicles (SUVs) including utility vehicles. Explanation- For the purposes of this entry, SUV
includes a motor vehicle of length exceeding 4000 mm and having ground
clearance of 170 mm and above |
24% |
- |
357 |
8702,8703 |
Hydrogen vehicles
based on fuel cell technology Explanation.-For the purposes of
this entry, “Hydrogen Vehicle” means a motor vehicle, that converts the
chemical energy of hydrogen to mechanical energy by reacting hydrogen with
oxygen in a fuel cell to run electric motor to power the vehicle drive trains
|
8% |
- |
358 |
8702, 8703, 8704 |
Three or more axled motor vehicles for transport of goods or for
transport of eight or more persons, including the driver (other than
articulated vehicle) Explanation.- For the purposes of
this entry, “articulated vehicle” means a motor vehicle to which a trailer is
attached in such a manner that part of the trailer is superimposed on, and a
part of the weight of the trailer is borne by the motor vehicle |
8% |
- |
359 |
8702,8703, 8704 or 8716 |
(1)Motor vehicles
manufactured by a manufacturer, other than the manufacturer of the chassis- (i) for the transport
of more than six persons but not more
than twelve persons, excluding the driver, including station wagons; (ii) for the transport
of more than twelve persons, excluding the driver; (iii) for the
transport of not more than six persons, excluding the driver, including station
wagons; (iv) for the transport
of goods, other than petrol driven; (v) for
the transport of goods, other than mentioned against (iv). (2) Vehicles of
heading 8716 manufactured by a manufacturer, other than the manufacturer of
the chassis. Explanation.-For the purposes of
entries (1) and (2), the value of vehicle shall be the value of the vehicle
excluding the value of the chassis used in such vehicle |
20% 8% 20% 8% 20% 8% |
30 30 |
360 |
8706 00 11, 8706 00 19 |
Chassis fitted with
engines, for the tractors of heading 8701 |
8% |
- |
361 |
8706 00 21 or 8706 00
39 |
The following goods,
namely:- (i) Chassis for use in
the manufacture of battery powered road vehicles; (ii) Chassis for three
or more axled motor vehicle (other than chassis for
articulated vehicle). |
8% 8% |
2 - |
362 |
8706 00 43 or 8706 00 49 |
The following goods,
namely:- (i) Chassis for use in
the manufacture of battery powered road vehicles; (ii)Chassis for three
or more axled motor vehicle (other than chassis for
articulated vehicle); (iii)Motor chassis for
vehicles of heading 8704 (other than petrol driven) fitted with engines,
whether or not with cab. |
10% 10% 10% |
2 - - |
363 |
8706 00 43 |
For dumpers, other
than petrol driven, other than those designed,- (a) for use off the
highway; (b) with net weight
(excluding pay-load) exceeding eight tonnes; and (c) for
maximum pay-load capacity not less than 10 tonnes. |
10% |
- |
364 |
8706 00 49 |
Motor chassis for
vehicles of heading 8704 (petrol driven) fitted with engines, whether or not
with cab. |
10% |
- |
365 |
8706 0029 |
All goods |
10% |
- |
366 |
8706 00 42 |
All goods |
9% |
- |
367 |
8706 00 31 or 8706 00
41 |
Chassis fitted with
engines for three wheeled motor vehicles |
8% |
- |
368 |
8711 |
Motor-cycles
(including mopeds) and cycles fitted with an auxiliary motor, with or without
side-cars |
8% |
- |
369 |
8716 |
Trailers and
semitrailers; other vehicles, not mechanically propelled; parts thereof |
8% |
-”; |
(C) in
the ANNEXURE, in condition number 43, in the
second column relating to Conditions, for the words “within a period of thirty
six months”, the words “ within a period of sixty months” shall be substituted.
[F.No. 334/3/2014-TRU]