[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 04/2014 - Central Excise
New Delhi, the 17
th
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 17
th
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 17
th
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)
"263A8517
(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% -
34787
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
3488701 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% -
3508703
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% -
3518703
Three wheeled vehicles for transport of not more than seven persons, including the
driver.
8% -
3528704 Motor vehicles, other than petrol driven dumpers of tariff item 8704 10 90. 8% -
3538704 10 90 Petrol driven dumpers 20% -
3548702, 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% -
3558702 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%
-
-
3568703
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% -
3578702,8703
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
-
-
3638706 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% -
3648706 00 49
Motor chassis for vehicles of heading 8704 (petrol driven) fitted with engines, whether or
not with cab.
10% -
3658706 0029 All goods 10% -
3668706 00 42 All goods 9% -
367
8706 00 31 or
8706 00 41
Chassis fitted with engines for three wheeled motor vehicles 8% -
3688711
Motor-cycles (including mopeds) and cycles fitted with an auxiliary motor, with or without
side-cars
8% -
3698716 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 17
th
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 17
th
March, 2012 and last
amended vide notification No. 03/2014-Central Excise, dated the 3
rd
February, 2014 published vide number G.S.R.75 (E),
dated the 3
rd
February, 2014.
