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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 01/2016 – Infrastructure Cess
New Delhi, Dated the 01st March, 2016
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of
section 5A of the Central Excise Act, 1944 (1 of 1944) read with sub-clause (3)
of clause 159 of the Finance Bill, 2016, which clause has, by virtue of the
declaration made in the said Finance Bill under the Provisional Collection of
Taxes Act, 1931 (16 of 1931), the force of law, the Central Government, being
satisfied that it is necessary in the public interest so to do, hereby exempts
excisable goods of the description specified in column (3) of the table below
and falling under heading of the First Schedule to the Central Excise Tariff
Act, 1985 (5 of 1986) specified in the corresponding entry in column (2) of the
said table from so much of the Infrastructure Cess leviable thereon under
sub-clause (1) of clause 159 of the said Finance Bill, as is in excess of the
amount calculated at the rate specified in the corresponding entry in column (4)
of the said table and subject to the relevant conditions annexed to this
notification, if any, specified in the corresponding entry in column (5) of the
table aforesaid:
Table
Sl.
No. |
Heading |
Description of excisable goods |
Rate |
Condition
No. |
| (1) |
(2) |
(3) |
(4) |
(5) |
| 1 |
8703 |
Motor vehicles cleared as ambulances
duly fitted with all the fitments, furniture and accessories necessary for an
ambulance from the factory manufacturing such motor vehicles |
Nil |
- |
| 2 |
8703 |
Motor vehicles (other than three
wheeled motor vehicles for transport of upto seven persons), which after
clearance has been registered for use solely as ambulance |
Nil |
1 |
| 3 |
8703 |
Motor vehicles (other than three
wheeled motor vehicles), which after clearance has been registered for use
solely as taxi |
Nil |
1 |
| 4 |
8703 |
Electrically operated vehicles,
including three wheeled electric motor vehicles
Explanation.- For the purpose of this
entry, “electrically operated vehicles”
mean vehicles which are run solely on
electrical energy derived from an external source or from one or more electrical
batteries fitted to such road vehicles and shall include electric motor-assisted
cycle rickshaws driven by rechargeable solar batteries, also known as “soleckshaw” |
Nil |
- |
| 5 |
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 |
Nil |
- |
| 6 |
8703 |
Three wheeled vehicles |
Nil |
- |
| 7 |
8703 |
Cars for physically handicapped
persons |
Nil |
2 |
| 8 |
8703 |
Hydrogen vehicles based on fuel cell
technology
Explanation.- For the purpose 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 |
Nil |
- |
| 9 |
8703 |
Motor vehicles of length not
exceeding 4000 mm, namely petrol, liquefied petroleum gases (LPG) or compressed
natural gas (CNG) driven vehicles of engine capacity not exceeding 1200 cc
Explanation.- For the purpose 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 |
1% |
- |
| 10 |
8703 |
Motor vehicles of length not
exceeding 4000 mm, namely diesel driven vehicles of engine capacity not
exceeding 1500 cc
Explanation.- For the purpose 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 |
2.5% |
- |
ANNEXURE
| Condition No. |
Conditions |
| 1 |
(a) The manufacturer pays the Infrastructure Cess at the rate specified
under
the Eleventh Schedule of the Finance Bill, 2016 read with exemption contained in
any notification of the Government of India in the Ministry of Finance
(Department of Revenue), at the time of clearance of the vehicle;
(b) the manufacturer takes credit of the amount equal to the amount of
Infrastructure Cess paid in excess of that specified under this exemption, in
the Account Current, maintained in terms of Part V of the Excise Manual of
Supplementary Instructions issued by the Central Board of Excise and Customs and
thereafter files a claim for refund of the said amount of Infrastructure Cess
before the expiry of six months from the date of payment of duty on the said
motor vehicle, with the Deputy Commissioner of Central Excise or Assistant
Commissioner of Central Excise, as the case may be, having jurisdiction, along
with the following documents, namely:- (1) an intimation that the amount of
refund of Infrastructure Cess claimed
has been credited by the manufacturer in his Account Current, also stating the
amount of credit so taken;
(2) a certificate from an officer authorised by the concerned State Transport
Authority, to the effect that the said motor vehicle has been registered for
sole use as ambulance or taxi, as the case may be, within three months or such
extended period not exceeding a further period of three months as the said
Deputy Commissioner of Central Excise or Assistant Commissioner of Central
Excise, as the case may be, may allow, from the date of clearance of the said
motor vehicle from the factory of the manufacturer;
(3) a copy of the document evidencing the payment of Infrastructure Cess, as
payable in paragraph (a) above;
(4) where the manufacturer has collected an amount, as representing the
Infrastructure Cess, in excess of the Infrastructure Cess payable under this
exemption from the buyer, an evidence to the effect that the said amount has
been duly returned to the buyer; and
(5) where the manufacturer has not collected an amount, as representing the
Infrastructure Cess, in excess of the Infrastructure Cess payable under this
exemption from the buyer, a declaration by the manufacturer to that effect;
(c) the Deputy Commissioner of Central Excise or the Assistant Commissioner of
Central Excise, as the case may be, within seven days of the receipt of the said claim for refund, after such verification as may be necessary,
shall
determine the amount refundable to the manufacturer and shall intimate the same
to the manufacturer. In case the credit taken by the manufacturer is in excess
of the amount so determined, the manufacturer shall, within five days from the
receipt of the said intimation, reverse the said excess credit from the said
Account Current maintained by him. In case the credit availed is lesser than the
amount of refund determined, the manufacturer shall be eligible to take credit
of the balance amount; and
(d) the recovery of the credit availed irregularly or availed in excess of the
amount of credit so determined, and not reversed by the manufacturer within the
period specified under paragraph (c), shall be recovered as if it is a recovery
of duty of excise erroneously refunded. In case, such irregular or excess credit
is utilised for payment of duty of excise on clearance of excisable goods, the
said goods shall be considered to have been cleared without payment of duty to
the extent of utilisation of such irregular or excess credit. |
| 2 |
If,-
(i) an officer not below the rank of Deputy Secretary to the Government of India
in the Department of Heavy Industries certifies that the said goods are capable
of being used by the physically handicapped persons; and
(ii) the buyer of the car gives an affidavit that he shall not dispose of the
car for a period of five years after its purchase. |
[F. No. 334/8/2016-TRU]
(Mohit Tewari)
Under Secretary to the Government of India
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