GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 04/2014 - Central Excise
New Delhi, the 17th February, 2014
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), 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;br />
(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 2626
|
| 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
g 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 sixpersons
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
|
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 or8706 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 10tonnes.
|
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]
(Akshay Joshi)
Under Secretary to the Government of India
Note: The principal
notification No. 12/2012-Central
Excise, dated the 17th March, 2012, was 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 and last amended vide
notification No.
03/2014-Central Excise, dated the 3rd February, 2014 published vide number
G.S.R.75 (E), dated the 3rd February, 2014.
|