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Home >>Economic Affairs>>Duties & Taxes>>Excise Duty  



Tariff Item

Description of goods

Rate of Duty(%)

(1)

(2)

(3)

8701

Tractors (other than tractors of heading No. 87.09)

 

8701 10 00

- Pedestrian controlled tractors

14

8701 20

- Road tractors for semi - trailers :

 

8701 20 10

-- Of engine capacity not exceeding 1,800 cc

14

8701 20 90

-- Other

14

8701 30

- Track - laying tractors :

 

 

-- Garden tractors

 

8701 30 11

-- Of engine capacity not exceeding 1,500 cc

14

8701 30 19

---Other

14

 

---Other

 

8701 30 91

--- Of engine capacity not exceeding 1,800 cc

14

8701 30 99

---Other

14

8701 90

---Other

 

8701 90 10

--- Of engine capacity not exceeding 1,800 cc

14

8701 90 90

---Other

14

8702

Motor vehicle for the transport of ten or more persons, including the driver

 

8702 10

- With compression - ignition internal combustion piston engine (diesel or semi - diesel)

 

 

Vehicles for transport of not more than Thirteen persons, including the driver

 

8702 10 11

Integrated monocoque vehicle

24+Rs20,000/unit

8702 10 12

Air - conditioned vehicle

24+Rs20,000/unit

8702 10 19

Other

24+Rs20,000/unit

 

Other

 

8702 10 91

Integrated monocoque vehicle

14

8702 10 92

Air - conditioned vehicle

14

8702 10 99

Other

14

8702 90

Other

 

 

Vehicles for transport of not more than Thirteen persons, including the driver :

 

8702 90 11

Integrated monocoque vehicle

24+Rs20,000/unit

8702 90 12

Air - conditioned vehicle

24+Rs20,000/unit

8702 90 13

Electrically operated

24

8702 90 19

Other

24+Rs20,000/unit

8702 90 20

Electrically operated vehicles not elsewhere included or specified

14

 

Other

 

8702 90 91

Integrated monocoque vehicle

14

8702 90 92

Air - conditioned vehicle

14

8702 90 99

Other

14

8703

Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702) including station wagons and racing cars

 

8703 10

Vehicles specially designed for travelling on snow : golf cars and similar vehicles :

 

8703 10 10

Electrically operated

24

8703 10 90

Other

24

 

Other vehicles with spark - ignition internal combustion reciprocating piston engine :

 

8703 21

Of a cylinder capacity not exceeding 1,000 cc :

 

8703 21 10

Vehicles principally designed for the transport of more than seven persons, including the driver

24

8703 21 20

Three - Wheeled vehicles

14

 

Other

 

8703 21 91

Motor cars

24

8703 21 92

Specialised transport vehicles such as ambulances, prison vans and the like

24

8703 21 99

Other

24

8703 22

Of a cylinder capacity exceeding 1,000 a but not exceeding 1,500 cc :

 

8703 22 10

Vehicles principally designed for the transport of more than seven persons, including the driver

24

8703 22 20

Specialised transport vehicles such as ambulances, person vans and the like

24

8703 22 30

Three - wheeled vehicles

14

 

Other

 

8703 22 91

Motor Cars

24

8703 22 99

Other

24

8703 23

Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc

 

8703 23 10

Vehicles principally designed for the transport of more than seven persons including the driver

24+Rs20,000/unit

8703 23 20

Three wheeled vehicles

14

 

Other

 

8703 23 91

Motor cars

24+Rs20,000/unit

8703 23 92

Specialised transport vehicles such as ambulances prison vans and the like

24+Rs20,000/unit

8703 23 99

Other

24+Rs20,000/unit

8703 24

Of a cylinder capacity exceeding 3,000 cc

 

8703 24 10

Vehicles principally designed for the transport of more than seven persons, including the driver

24+Rs20,000/unit

8703 24 20

Three - Wheeled vehicles

14

 

Other

 

8703 24 91

Motor cars

24+Rs20,000/unit

8703 24 92

Specialised transport vehicles such as ambulances, person vans and the like

24+Rs20,000/unit

8703 24 99

Other

24+Rs20,000/unit

 

Other vehicles with compression ignition internal combustion piston engine (diesel or semi- diesel)

 

8703 31

Of a cylinder capacity not exceeding 1,500 cc

 

8703 31 10

Vehicles principally designed for the transport of more than seven persons, including the driver

24

8703 31 20

Three - Wheeled vehicles

14

 

Other

 

8703 31 91

Motor cars

24

8703 31 92

Specialised transport vehicles such as ambulances, person vans and the like

24

8703 31 99

Other

24

8703 32

Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc

 

8703 32 10

Vehicles principally designed for the transport of more than seven persons, including the driver

24+Rs20,000/unit

8703 32 20

Three - Wheeled vehicles

14

 

Other

 

8703 32 91

Motor cars

24+Rs20,000/unit

8703 32 92

Specialised transport vehicles such as ambulances, person vans and the like

24+Rs20,000/unit

8703 32 99

Other

24+Rs20,000/unit

8703 33

Of a cylinder capacity exceeding 2,500 cc

 

8703 33 10

Vehicles principally designed for the transport of more than seven persons, including the driver

24+Rs20,000/unit

8703 33 20

Three - Wheeled vehicles

14

 

Other

 

8703 33 91

Motor cars

24+Rs20,000/unit

8703 33 92

Specialised transport vehicles such as ambulances, person vans and the like

24+Rs20,000/unit

8703 33 99

Other

24+Rs20,000/unit

8703 90

Other

 

8703 90 10

Electrically operated

Nil

8703 90 90

Other

24+Rs20,000/unit

8704

Motor Vehicles for the transport of goods

 

8704 10

Dumpers designed for off-highway use :

 

8704 10 10

With net weight (excluding pay - load) exceeding 8 tonnes and maximum pay - load capacity not less than 10 tonnes

14

8704 10 90

Other

24*

 

Other with compression - ignition internal combustion piston engine (diesel or semi - diesel)

 

8704 21

g.v.w not exceeding 5 tonnes

 

8704 21 10

Refrigerated

14

8704 21 20

Three - wheeled motor vehicles

14

8704 21 90

Other

14

8704 22

g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes

 

 

Lorries and trucks

 

8704 22 11

Refrigerated

14

8704 22 19

Other

14

8704 22 90

Other

14

8704 23

g.v.w exceeding 20 tonnes

 

 

Lorries and trucks

 

8704 23 11

Refrigerated

14

8704 23 19

Other

14

8704 23 90

Other

14

 

Other, with spark - ignition internal combustion piston engine ;

 

8704 31

g.v.w exceeding 5 tonnes

 

8704 31 10

Refrigerated

24*

8704 31 20

Three - wheeled motor vehicles

14

8704 31 90

Other

24*

8704 32

g.v.w exceeding 20 tonnes

 

 

Lorries and trucks

 

8704 32 11

Refrigerated

24*

8704 32 19

Other

24*

8704 32 90

Other

24*

8704 90

Other

 

 

Lorries and trucks

 

8704 90 11

Refrigerated

24*

8704 90 12

Electrically operated

8

8704 90 19

Other

24*

8704 90 90

Other

24*

8705

Special purpose motor vehicle, other than those principally 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

Crane lorries

14

8705 20 00

Mobile drilling derricks

14

8705 30 00

Fire fighting vehicles

14

8705 40 00

Concrete-mixer lorries

14

8705 90 00

Other

14

8706

Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705

 

8706 00

Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 :

 

8706 00 11

Of engine capacity not exceeding 1,800 cc

14

8706 00 19

Other

14

 

For the vehicles of heading 8702 :

 

8706 00 21

For transport of not more than thirteen persons, including the driver

24

8706 00 29

Other

14 + Rs. 10,000 per chassis

 

For the motor vehicles of heading 8703 :

 

8706 00 31

For three-wheeled vehicles

14

8706 00 39

Other

24

 

For the motor vehicles of heading 8704 :

 

8706 00 41

For three-wheeled motor vehicle

14

8706 00 42

For vehicles, other than petrol driven

14 + Rs. 10,000 per chassis

8706 00 43

For dumpers covered in the heading 8704

24 + Rs. 10,000 per chassis

8706 00 49

Other

24 + Rs. 10,000 per chassis

8706 00 50

For the motor vehicles of heading 8705

14

8707

Bodies (including cabs), for the motor vehicles of headings 8701 to 8705

 

8707 10 00

For the vehicles of heading 8703

14

8707 90 00

Other

14

8708

Parts and accessories of the motor vehicles of headings 8701 to 8705

 

8708 10

Bumpers and parts thereof:

 

8708 10 10

For tractors

14

8708 10 90

Other

14

 

Other parts and accessories of bodies (including cabs):

 

8708 21 00

Safety seat belts

14

8708 29 00

Other

14

 

Brakes and servo-brakes and parts thereof:

 

8708 31 00

Mounted brake linings

14

8708 39 00

Other

14

8708 40 00

Gear boxes

14

 

Other

14

8708 50 00

Drive-axles with differential, whether or not provided with other transmission components

14

8708 60 00

Non-driving axles and parts thereof

14

8708 70 00

Road wheels and parts and accessories thereof

14

8708 80 00

Suspension shock-absorbers

14

 

Other parts and accessories:

 

8708 91 00

Radiators

14

8708 92 00

Silencers and exhaust pipes

14

8708 93 00

Clutches and parts thereof

14

8708 94 00

Steering wheels, steering columns and steering boxes

14

8708 99 00

Other

14

8709

Works trucks, self-propelled, not fitted with lifting or handling 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

14

8709 11 00

Electrical

14

8709 19 00

Other

14

8709 90 00

Parts

14

8710 00 00

Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles

14

8711

Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars;

 

8711 10

With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50 cc:

14

8711 10 10

Mopeds

14

8711 10 20

Motorised cycles

14

8711 10 90

Other

14

8711 20

With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc:

14

  

Scooters

14

8711 20 11

Of cylinder capacity not exceeding 75 cc

14

8711 20 19

Other

14

 

Motor cycles:

14

8711 20 21

Of cylinder capacity not exceeding 75 cc

14

8711 20 29

Other

14

 

Mopeds

14

8711 20 31

Of Cylinder capacity not exceeding 75 cc

14

8711 20 39

Other

14

 

Other

 

8711 20 91

Of cylinder capacity not exceeding 75 cc

14

8711 20 99

Other

14

8711 30

With reciprocating internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500 cc:

 

8711 30 10

Scooters

14

8711 30 20

Motor-cycles

14

8711 30 90

Other

14

8711 40

With reciprocating internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc:

 

8711 40 10

Motor-cycles

14

8711 40 90

Other

14

8711 50 00

With reciprocating internal combustion piston engine of a cylinder capacity exceeding 800 cc

14

8711 90

Other

 

8711 90 10

Side-cars

14

 

Other

 

8711 90 91

Electrically operated

14

8711 90 99

Other

14

8712

Bicycles and other cycles (including delivery tricycles), not motorised:

 

8712 00

Bicycles and other cycles (including delivery tricycles), not motorised :

 

8712 00 10

Bicycles

14

8712 00 90

Other

14

8713

Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled

 

8713 10

Not mechanically propelled:

 

8713 10 10

Wheel chairs for invalid

Nil

8713 10 90

Other

Nil

8713 90

Other

 

8713 90 10

Wheel chairs for invalid

Nil

8713 90 90

Other

Nil

8714

Parts and accessories of vehicles of headings 8711 to 8713

14

 

Of motorcycles (including mopeds)

 

8714 11 00

Saddles

14

8714 19 00

Other

14

8714 20

Of Carriages for disabled persons :

 

8714 20 10

Mechanically propelled

14

8714 20 20

Non-mechanically propelled

14

8714 20 90

Other

14

 

Other

14

8714 91 00

Frames and forks, and parts thereof

14

8714 92

Wheel rims and spokes

 

8714 92 10

Bicycle rims

14

8714 92 20

Bicycle spokes

14

8714 92 90

Other

14

8714 93

Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocket-wheels:

 

8714 93 10

Bicycle hubs

14

8714 93 20

Bicycle free-wheels

14

8714 93 90

Other

14

8714 94 00

Brakes, including coaster braking hubs and hub brakes, and parts thereof

14

8714 95

Saddles:

 

8714 95 10

Bicycle saddles

14

8714 95 90

Other

14

8714 96 00

Pedals and crank-gear, and parts thereof

14

8714 99

Other

 

8714 99 10

Bicycle chains

14

8714 99 20

Bicycle wheels

14

8714 99 90

Other

14

8715

Baby carriages and parts thereof

 

8715 00

Baby carriages and parts thereof:

 

8715 00 10

Baby carriages

14

8715 00 20

Parts

14

8714

Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof

 

8714 10 00

Trailers and semi-trailers of the caravan type, for housing or camping

14

8714 20 00

Self-loading or self-unloading trailers and semi-trailers for agricultural purposes

14

 

Other trailers and semi-trailers for the transport of goods:

 

8714 31 00

Tanker trailers and tanker semi-trailers

14

8714 39 00

Other

14

8714 40 00

Other trailers and semi-trailers

14

8714 80

Other vehicles:

 

8714 80 10

Hand propelled vehicles (e.g. hand carts, rickshaws and the like)

14

8714 80 20

Animal drawn vehicles

14

8714 80 90

Other

14

8714 90

Parts

 

8714 90 10

Parts and accessories of trailers

14

8714 90 90

Other

14

 

For other tariffs, please refer    Notification No. 6/ 2008
Notification No. 25/2008
Notification No. 39/2008 & 40/2008




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