| 3. |
Rate of excise duty for motor vehicles having seating capacity up to 13 persons including driver when registered as maxi-cab (taxi) |
24+1 |
16 |
Vehicles with a seating capacity of 6 +1 registered as taxi are entitled for refund of 8%, the same benefit be extended to maxi-cab (taxi). |
| 4. |
Motor vehicles for transport of goods fitted with petrol engine. |
24+1 |
16 |
Charging higher duty on the basis of fuel should not be the rationale / logic. The present anomaly may be removed.
As such no popular vehicles fall in this category. |
| 5. |
Excise duty on Ambulances |
24+1(eligible for refund of 8% SED) |
16 |
Manufacturers be allowed to clear the ambulances by paying duty @ 16%. There will not be any need for claiming refund.
A specific entry for ambulance be introduced in Central Excise Tariff. |
| 6. |
National Calamity Contingent Duty |
1 |
Nil |
Need to abolish NCCD. |
