87Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof

Section XVII · 828 lines

Chapter notes

Notes.
1.- This Chapter does not cover railway or tramway rolling-stock designed solely for running on rails.
2.- For the purposes of this Chapter, “tractors” means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools,
seeds, fertilisers or other goods.
Machines and working tools designed for fitting to tractors of heading 87.01 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or not mounted on it.
3.- Motor chassis fitted with cabs fall in headings 87.02 to 87.04, and not in heading 87.06.
4.- Heading 87.12 includes all children's bicycles. Other children's cycles fall in heading 95.03.
Subheading Note.
1.- Subheading 8708.22 covers :
(a) front windscreens (windshields), rear windows and other windows, framed; and
(b) front windscreens (windshields), rear windows and other windows, whether or not framed, incorporating heating devices or other electrical or electronic devices,
when suitable for use solely or principally with the motor vehicles of headings 87.01 to 87.05.
Preferential Duty PAL Cess Luxury Tax
Rate on
Surcharge
the
Un Gen on
Free amount

Code	Description	Unit	CID	VAT	PAL	CESS	Excise	SSCL
87.01	Tractors (other than tractors of heading 87.09) (+).
8701.10	Single axle tractors :	–	–
8701.10.10	More than ten years oldL required	u	Free	18%	10%	–	–	2.5%
8701.10.90	Other	u	Free	18%	10%	–	–	2.5%
	Road tractors for semi-trailers :
8701.21	With only compression-ignition internal combustion piston engine (diesel or semi-diesel) :	u	–
8701.21.10	Not more than five years old	u	Free	18%	10.0%	–	–	2.5%
8701.21.20	More than five years oldL required	u	Free	18%	10.0%	–	–	2.5%
8701.22	With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion :	u	–
8701.22.10	Not more than five years old	u	Free	18%	10.0%	–	–	2.5%
8701.22.20	More than five years oldL required	u	Free	18%	10.0%	–	–	2.5%
8701.23	With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion :	u	–
8701.23.10	Not more than five years old	u	Free	18%	10.0%	–	–	2.5%
8701.23.20	More than five years oldL required	u	Free	18%	10.0%	–	–	2.5%
8701.24	With only electric motor for propulsion :	u	–
8701.24.10	Not more than five years old	u	Free	18%	10.0%	–	–	2.5%
8701.24.20	More than five years oldL required	u	Free	18%	10.0%	–	–	2.5%
8701.29	Other :	u	–
8701.29.10	Not more than five years old	u	Free	18%	10.0%	–	–	2.5%
8701.29.20	More than five years oldL required	u	Free	18%	10.0%	–	–	2.5%
8701.30	Track-laying tractors :	–	–
8701.30.10	Not more than five years old	u	Free	18%	10%	–	–	2.5%
8701.30.20	More than five years oldL required	u	Free	18%	10%	–	–	2.5%
	Other, of an engine power :
8701.91	Not exceeding 18kW :	–	–
8701.91.10	Agricultural tractors, not more than ten years old	u	Free	18%	10%	–	–	2.5%
8701.91.20	Agricultural tractors, more than ten years oldL required	u	Free	18%	10%	–	–	2.5%
8701.91.30	Other, not more than ten years old	u	Free	18%	10%	–	–	2.5%
8701.91.40	Other, more than ten years oldL required	u	Free	18%	10%	–	–	2.5%
8701.92	Exceeding 18 kW but not exceeding 37 kW :	–	–
8701.92.10	Agricultural tractors, not more than ten years old	u	Free	18%	10%	–	–	2.5%
8701.92.20	Agricultural tractors, more than ten years oldL required	u	Free	18%	10%	–	–	2.5%
8701.92.30	Other, not more than ten years old	u	Free	18%	10%	–	–	2.5%
8701.92.40	Other, more than ten years oldL required	u	Free	18%	10%	–	–	2.5%
8701.93	Exceeding 37 kW but not exceeding 75 kW :	–	–
8701.93.10	Agricultural tractors, not more than ten years old	u	Free	18%	10%	–	–	2.5%
8701.93.20	Agricultural tractors, more than ten years oldL required	u	Free	18%	10%	–	–	2.5%
8701.93.30	Other, not more than ten years old	u	Free	18%	10%	–	–	2.5%
8701.93.40	Other, more than ten years oldL required	u	Free	18%	10%	–	–	2.5%
8701.94	Exceeding 75 kW but not exceeding 130 kW :	–	–
8701.94.10	Agricultural tractors, not more than ten years old	u	Free	18%	10%	–	–	2.5%
8701.94.20	Agricultural tractors, more than ten years oldL required	u	Free	18%	10%	–	–	2.5%
8701.94.30	Other, not more than ten years old	u	Free	18%	10%	–	–	2.5%
8701.94.40	Other, more than ten years oldL required	u	Free	18%	10%	–	–	2.5%
8701.95	Exceeding 130 kW :	–	–
8701.95.10	Agricultural tractors, not more than ten years old	u	Free	18%	10%	–	–	2.5%
8701.95.20	Agricultural tractors, more than ten years oldL required	u	Free	18%	10%	–	–	2.5%
8701.95.30	Other, not more than ten years old	u	Free	18%	10%	–	–	2.5%
8701.95.40	Other, more than ten years oldL required	u	Free	18%	10%	–	–	2.5%
87.02	Motor vehicles for the transport of ten or more persons, including the driver.
8702.10	With only compression-ignition internal combustion piston engine (diesel or semi-diesel) :	–	–
	Motor vehicles for the transport of less than 13 persons (adults) including the driver, not more than three and a half years old :
8702.10.12	Modified Vehicles of heading 87.03, not more than two years old	u	30%	18%	Ex	–	300%	2.5%
8702.10.13	Modified Vehicles of heading 87.03, more than two years old.ICL suspended	u	30%	18%	Ex	–	300%	2.5%
8702.10.19	Other	u	30%	18%	Ex	–	200%	2.5%
	Motor vehicles for the transport of less than 13 persons (adults) including the driver, more than three and a half years old :
8702.10.21	Modified Vehicles of heading 87.03ICL suspended	u	30%	18%	Ex	–	300%	2.5%
8702.10.29	OtherICL suspended	u	30%	18%	Ex	–	200%	2.5%
	Motor vehicles for the transport of 13 or more persons (adults) but less than 25 persons (adults) including the driver, not more than five years old :
8702.10.32	Modified Vehicles of heading 87.03, not more than two years old	u	30%	18%	Ex	–	300%	2.5%
8702.10.33	Modified Vehicles of heading 87.03, more than two years oldICL suspended	u	30%	18%	Ex	–	300%	2.5%
8702.10.39	Other	u	30%	18%	Ex	–	Rs 5432650/u	2.5%
	Motor vehicles for the transport of 13 or more persons (adults) but less than 25 persons (adults) including the driver, more than five years old :
8702.10.41	Modified Vehicles of heading 87.03ICL suspended	u	30%	18%	Ex	–	300%	2.5%
8702.10.49	OtherICL suspended	u	30%	18%	Ex	–	Rs 7243550/u	2.5%
	Motor vehicles for the transport of 25 or more persons (adults) but less than 35 persons (adults) including the driver, not more than ten years old :
8702.10.53	Modified Vehicles of heading 87.03, not more than two years old	u	30%	18%	Ex	–	300%	2.5%
8702.10.54	Modified Vehicles of heading 87.03, more than two years oldICL suspended	u	30%	18%	Ex	–	300%	2.5%
8702.10.55	Other, not more than five years old	u	Free	18%	10%	–	–	2.5%
8702.10.59	Other Motor vehicles for the transport of 25 or more persons (adults) but less than 35 persons (adults) including the driver, more than ten years old :ICL suspended	u	Free	18%	Ex	–	Rs 1810900/u	2.5%
8702.10.61	Modified Vehicles of heading 87.03ICL suspended	u	30%	18%	Ex	–	300%	2.5%
8702.10.69	OtherICL suspended	u	Free	18%	Ex	–	Rs 3018150/u	2.5%
	Other, not more than ten years old :
8702.10.73	Modified Vehicles of heading 87.03, not more than two years old	u	30%	18%	Ex	–	300%	2.5%
8702.10.74	Modified Vehicles of heading 87.03, more than two years oldICL suspended	u	30%	18%	Ex	–	300%	2.5%
8702.10.75	Other, not more than five years old	u	Free	18%	10%	–	–	2.5%
8702.10.79	OtherICL suspended	u	Free	18%	Ex	–	Rs 1810900/u	2.5%
	Other, more than ten years old :
8702.10.81	Modified Vehicles of heading 87.03ICL suspended	u	30%	18%	Ex	–	300%	2.5%
8702.10.89	OtherICL suspended	u	Free	18%	Ex	–	Rs 3018150/u	2.5%
8702.20	With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion :	–	–
	Motor vehicles for the transport of less than 13 persons (adults) including the driver, not more than three and a half years old :
8702.20.11	Modified Vehicles of heading 87.03, not more than two years old	u	30%	18%	Ex	–	300%	2.5%
8702.20.12	Modified Vehicles of heading 87.03, more than two years oldICL suspended	u	30%	18%	Ex	–	300%	2.5%
8702.20.19	Other	u	30%	18%	Ex	–	200%	2.5%
	Motor vehicles for the transport of less than 13 persons (adults) including the driver, more than three and a half years old :
8702.20.21	Modified vehicles of heading 87.03ICL suspended	u	30%	18%	Ex	–	300%	2.5%
8702.20.29	OtherICL suspended	u	30%	18%	Ex	–	200%	2.5%
	Motor vehicles for the transport of 13 or more persons (adults) but less than 25 persons (adults) including the driver, not more than five years old :
8702.20.31	Modified vehicles of heading 87.03, not more than two years old	u	30%	18%	Ex	–	300%	2.5%
8702.20.32	Modified vehicles of heading 87.03, more than two years oldICL suspended	u	30%	18%	Ex	–	300%	2.5%
8702.20.39	Other	u	30%	18%	Ex	–	Rs 5130850/u	2.5%
	Motor vehicles for the transport of 13 or more persons (adults) but less than 25 persons (adults) including the driver, more than five years old :
8702.20.41	Modified vehicles of heading 87.03ICL suspended	u	30%	18%	Ex	–	300%	2.5%
8702.20.49	OtherICL suspended	u	30%	18%	Ex	–	Rs 6639950/u	2.5%
	Motor vehicles for the transport of 25 or more persons (adults) but less than 35 persons (adults) including the driver, not more than ten years old :
8702.20.51	Modified vehicles of heading 87.03, not more than two years old	u	30%	18%	Ex	–	300%	2.5%
8702.20.52	Modified vehicles of heading 87.03, more than two years oldICL suspended	u	30%	18%	Ex	–	300%	2.5%
8702.20.53	Other, not more than five years old	u	Free	18%	10%	–	–	2.5%
8702.20.59	OtherICL suspended	u	Free	18%	Ex	–	Rs 1810900/u	2.5%
	Motor vehicles for the transport of 25 or more persons (adults) but less than 35 persons (adults) including the driver, more than ten years old :
8702.20.61	Modified vehicles of heading 87.03ICL suspended	u	30%	18%	Ex	–	300%	2.5%
8702.20.69	OtherICL suspended	u	Free	18%	Ex	–	Rs 3018150/u	2.5%
	Other, not more than ten years old :
8702.20.71	Modified vehicles of heading 87.03, not more than two years old	u	30%	18%	Ex	–	300%	2.5%
8702.20.72	Modified vehicles of heading 87.03, more than two years oldICL suspended	u	30%	18%	Ex	–	300%	2.5%
8702.20.73	Other, not more than five years old	u	Free	18%	10.0%	–	–	2.5%
8702.20.79	OtherICL suspended	u	Free	18%	Ex	–	Rs 1810900/u	2.5%
	Other, more than ten years old :
8702.20.81	Modified vehicles of heading 87.03ICL suspended	u	30%	18%	Ex	–	300%	2.5%
8702.20.89	OtherICL suspended	u	Free	18%	Ex	–	Rs 3018150/u	2.5%
8702.30	With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion :	–	–
	Motor vehicles for the transport of less than 13 persons (adults) including the driver, not more than three and a half years old :
8702.30.11	Modified vehicles of heading 87.03, not more than two years old	u	30%	18%	Ex	–	300%	2.5%
8702.30.12	Modified vehicles of heading 87.03, more than two years oldICL suspended	u	30%	18%	Ex	–	300%	2.5%
8702.30.19	Other	u	30%	18%	Ex	–	200%	2.5%
	Motor vehicles for the transport of less than 13 persons (adults) including the driver, more than three and a half years old :
8702.30.21	Modified vehicles of heading 87.03ICL suspended	u	30%	18%	Ex	–	300%	2.5%
8702.30.29	OtherICL suspended	u	30%	18%	Ex	–	200%	2.5%
	Motor vehicles for the transport of 13 or more persons (adults) but less than 25 persons (adults) including the driver, not more than five years old :
8702.30.31	Modified vehicles of heading 87.03, not more than two years old	u	30%	18%	Ex	–	300%	2.5%
8702.30.32	Modified vehicles of heading 87.03, more than two years oldICL suspended	u	30%	18%	Ex	–	300%	2.5%
8702.30.39	Other	u	30%	18%	Ex	–	Rs 4829050/u	2.5%
	Motor vehicles for the transport of 13 or more persons (adults) but less than 25 persons (adults) including the driver, more than five years old :
8702.30.41	Modified vehicles of heading 87.03ICL suspended	u	30%	18%	Ex	–	300%	2.5%
8702.30.49	OtherICL suspended	u	30%	18%	Ex	–	Rs 6036300/u	2.5%
	Motor vehicles for the transport of 25 or more persons (adults) but less than 35 persons (adults) including the driver, not more than ten years old :
8702.30.51	Modified vehicles of heading 87.03, not more than two years old	u	30%	18%	Ex	–	300%	2.5%
8702.30.52	Modified vehicles of heading 87.03, more than two years oldICL suspended	u	30%	18%	Ex	–	300%	2.5%
8702.30.53	Other, not more than five years old	u	Free	18%	10%	–	–	2.5%
8702.30.59	OtherICL suspended	u	Free	18%	Ex	–	Rs 1810900/u	2.5%
	Motor vehicles for the transport of 25 or more persons (adults) but less than 35 persons (adults) including the driver, more than ten years old :
8702.30.61	Modified vehicles of heading 87.03ICL suspended	u	30%	18%	Ex	–	300%	2.5%
8702.30.69	OtherICL suspended	u	Free	18%	Ex	–	Rs 3018150/u	2.5%
	Other, not more than ten years old :
8702.30.71	Modified vehicles of heading 87.03, not more than two years old	u	30%	18%	Ex	–	300%	2.5%
8702.30.72	Modified vehicles of heading 87.03, more than two years oldICL suspended	u	30%	18%	Ex	–	300%	2.5%
8702.30.73	Other, not more than five years old	u	Free	18%	10%	–	–	2.5%
8702.30.79	OtherICL suspended	u	Free	18%	Ex	–	Rs 1810900/u	2.5%
	Other, more than ten years old :
8702.30.81	Modified vehicles of heading 87.03ICL suspended	u	30%	18%	Ex	–	300%	2.5%
8702.30.89	OtherICL suspended	u	Free	18%	Ex	–	Rs 3018150/u	2.5%
8702.40	With only electric motor for propulsion :	–	–
	Motor vehicles for the transport of less than 13 persons (adults) including the driver, not more than three and a half years old:
8702.40.11	Modified vehicles of heading 87.03, not more than two years old	u	30%	18%	Ex	–	300%	2.5%
8702.40.12	Modified vehicles of heading 87.03, more than two years oldICL suspended	u	30%	18%	Ex	–	300%	2.5%
8702.40.19	Other	u	30%	18%	Ex	–	200%	2.5%
	Motor vehicles for the transport of less than 13 persons (adults) including the driver, more than three and a half years old :
8702.40.21	Modified vehicles of heading 87.03ICL suspended	u	30%	18%	Ex	–	300%	2.5%
8702.40.29	OtherICL suspended	u	30%	18%	Ex	–	200%	2.5%
	Motor vehicles for the transport of 13 or more persons (adults) but less than 25 persons (adults) including the driver, not more than five years old :
8702.40.31	Modified vehicles of heading 87.03, not more than two years old	u	30%	18%	Ex	–	300%	2.5%
8702.40.32	Modified vehicles of heading 87.03, more than two years oldICL suspended	u	30%	18%	Ex	–	300%	2.5%
8702.40.39	Other	u	30%	18%	Ex	–	Rs 4225400/u	2.5%
	Motor vehicles for the transport of 13 or more persons (adults) but less than 25 persons (adults) including the driver, more than five years old :
8702.40.41	Modified vehicles of heading 87.03ICL suspended	u	30%	18%	Ex	–	300%	2.5%
8702.40.49	OtherICL suspended	u	30%	18%	Ex	–	Rs 4829050/u	2.5%
	Motor vehicles for the transport of 25 or more persons (adults) but less than 35 persons (adults) including the driver, not more than ten years old :
8702.40.51	Modified Vehicles of heading 87.03, not more than two years old	u	30%	18%	Ex	–	300%	2.5%
8702.40.52	Modified Vehicles of heading 87.03, more than two years oldICL suspended	u	30%	18%	Ex	–	300%	2.5%
8702.40.53	Other, not more than five years old	u	Free	18%	10%	–	–	2.5%
8702.40.59	OtherICL suspended	u	Free	18%	Ex	–	Rs 1810900/u	2.5%
	Motor vehicles for the transport of 25 or more persons (adults) but less than 35 persons (adults) including the driver, more than ten years old :
8702.40.61	Modified vehicles of heading 87.03ICL suspended	u	30%	18%	Ex	–	300%	2.5%
8702.40.69	OtherICL suspended	u	30%	18%	Ex	–	Rs 3018150/u	2.5%
	Other, not more than ten years old:
8702.40.71	Modified vehicles of heading 87.03, not more than two years old	u	30%	18%	Ex	–	300%	2.5%
8702.40.72	Modified vehicles of heading 87.03, more than two years oldICL suspended	u	30%	18%	Ex	–	300%	2.5%
8702.40.73	Other, not more than five years old	u	Free	18%	10%	–	–	2.5%
8702.40.79	OtherICL suspended	u	Free	18%	Ex	–	Rs 1810900/u	2.5%
	Other, more than ten years old:
8702.40.81	Modified vehicles of heading 87.03ICL suspended	u	30%	18%	Ex	–	300%	2.5%
8702.40.89	OtherICL suspended	u	30%	18%	Ex	–	Rs 3018150/u	2.5%
8702.90	Other :	–	–
	Motor vehicles for the transport of less than 13 persons (adults) including the driver, not more than three and a half years old :
8702.90.12	Modified Vehicles of heading 87.03, not more than two years old	u	30%	18%	Ex	–	240%	2.5%
8702.90.13	Modified Vehicles of heading 87.03, more than two years oldICL suspended	u	30%	18%	Ex	–	240%	2.5%
8702.90.19	Other	u	30%	18%	Ex	–	150%	2.5%
	Motor vehicles for the transport of less than 13 persons (adults) including the driver, more than three and a half years old :
8702.90.21	Modified Vehicles of heading 87.03ICL suspended	u	30%	18%	Ex	–	240%	2.5%
8702.90.29	OtherICL suspended	u	30%	18%	Ex	–	150%	2.5%
	Motor vehicles for the transport of 13 or more persons (adults) but less than 25 persons (adults) including the driver, not more than five years old :
8702.90.32	Modified Vehicles of heading 87.03, not more than two years old	u	30%	18%	Ex	–	240%	2.5%
8702.90.33	Modified Vehicles of heading 87.03, more than two years oldICL suspended	u	30%	18%	Ex	–	240%	2.5%
8702.90.39	Other	u	30%	18%	Ex	–	Rs 2100/cm3	2.5%
	Motor vehicles for the transport of 13 or more persons (adults) but less than 25 persons (adults) including the driver, more than five years old :
8702.90.41	Modified Vehicles of heading 87.03ICL suspended	u	30%	18%	Ex	–	240%	2.5%
8702.90.49	OtherICL suspended	u	30%	18%	Ex	–	Rs 2100/cm3	2.5%
	Motor vehicles for the transport of 25 or more persons (adults) but less than 35 persons (adults) including the driver, not more than ten years old :
8702.90.53	Modified Vehicles of heading 87.03, not more than two years old	u	30%	18%	Ex	–	240%	2.5%
8702.90.54	Modified Vehicles of heading 87.03, more than two years oldICL suspended	u	30%	18%	Ex	–	240%	2.5%
8702.90.55	Other, not more than five years old	u	Free	18%	10%	–	–	2.5%
8702.90.59	OtherICL suspended	u	Free	18%	Ex	–	Rs 1810900/u	2.5%
	Motor vehicles for the transport of 25 or more persons (adults) but less than 35 persons (adults) including the driver, more than ten years old :
8702.90.61	Modified Vehicles of heading 87.03ICL suspended	u	30%	18%	Ex	–	240%	2.5%
8702.90.69	OtherICL suspended	u	Free	18%	Ex	–	Rs 3018150/u	2.5%
	Other, not more than ten years old :
8702.90.73	Modified Vehicles of heading 87.03, not more than two years old	u	30%	18%	Ex	–	240%	2.5%
8702.90.74	Modified Vehicles of heading 87.03, more than two years oldICL suspended	u	30%	18%	Ex	–	240%	2.5%
8702.90.75	Other, not more than five years old	u	Free	18%	10%	–	–	2.5%
8702.90.79	OtherICL suspended	u	Free	18%	Ex	–	Rs 1810900/u	2.5%
	Other, more than ten years old :
8702.90.81	Modified Vehicles of heading 87.03ICL suspended	u	30%	18%	Ex	–	240%	2.5%
8702.90.89	OtherICL suspended	u	Free	18%	Ex	–	Rs 3018150/u	2.5%
87.03	Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars.
8703.10	Vehicles specially designed for travelling on snow; golf cars and similar vehicles :	–	–
	Not more than three years old :
8703.10.11	Electric Golf cars	–	Free	18%	Ex	–	Rs 9050/kW	2.5%
8703.10.19	Other	–	30%	18%	Ex	–	Rs 482900/u	2.5%
	More than three years old :
8703.10.21	Electric Golf carsICL suspended	–	Free	18%	Ex	–	Rs 9050/kW	2.5%
8703.10.29	OtherICL suspended	–	30%	18%	Ex	–	Rs 482900/u	2.5%
	Other vehicles, with only spark-ignition internal combustion piston engine :
8703.21	Of cylinder capacity not exceeding 1,000 cc :	–	–
8703.21.10	Ambulances and prison vans not more than three years old	u	30% or Rs 2250000/u	18%	10%	–	–	2.5%
8703.21.20	Ambulances and prison vans more than three years oldICL suspended	u	30% or Rs 2250000/u	18%	10%	–	–	2.5%
8703.21.30	Hearses not more than three years old	u	30%	18%	Ex	–	Rs 2100/cm3	2.5%
8703.21.40	Hearses more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 2100/cm3	–
	Auto-trishaws :
8703.21.51	With two-stroke petrol engineICL suspended	u	30%	18%	Ex	–	Rs 2900/cm3	2.5%
8703.21.52	Other, driven by liquefied petroleum (LP) gas , not more than two years old	u	30%	18%	Ex	–	Rs 2900/cm3	2.5%
8703.21.53	Other, driven by liquefied petroleum (LP) gas , more than two years oldICL suspended	u	30%	18%	Ex	–	Rs 2900/cm3	2.5%
8703.21.54	Other, not more than two years old	u	30%	18%	Ex	–	Rs 2900/cm3	2.5%
8703.21.55	Other, more than two years oldICL suspended	u	30%	18%	Ex	–	Rs 2900/cm3	2.5%
	Motor cars including station wagons and racing cars, not more than three years old :
8703.21.62	Go-Karts	u	Free	18%	10%	–	–	2.5%
8703.21.63	Other, of cylinder capacity not exceeding 300 cc including Quadricycle	u	30%	18%	Ex	–	Rs 482900/u	2.5%
8703.21.64	All terrain vehicle (ATV)	u	Free	18%	10%	–	–	2.5%
8703.21.69	Other	u	30%	18%	Ex	–	Rs 1992000/u or Rs 2450/cm3	2.5%
	Motor cars including station wagons and racing cars, more than three years old :
8703.21.72	Other, of cylinder capacity not exceeding 300 cc including QuadricycleICL suspended	u	30%	18%	Ex	–	Rs 482900/u	2.5%
8703.21.73	All terrain vehicle (ATV)	u	Free	18%	10%	–	–	2.5%
8703.21.79	OtherICL suspended	u	30%	18%	Ex	–	Rs 1992000/u or Rs 2450/cm3	2.5%
	Other :
8703.21.92	Not more than three years old	u	30%	18%	Ex	–	Rs 1992000/u or Rs 2450/cm3	2.5%
8703.21.93	More than three years oldICL suspended	u	30%	18%	Ex	–	Rs 1992000/u or Rs 2450/cm3	2.5%
8703.22	Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc :	–	–
8703.22.10	Ambulances and prison vans, not more than three years old	u	30% or Rs 2250000/u	18%	10%	–	–	2.5%
8703.22.20	Ambulances and prison vans, more than three years oldICL suspended	u	30% or Rs 2250000/u	18%	10%	–	–	2.5%
8703.22.30	Hearses not more than three years old	u	30%	18%	Ex	–	Rs 3000/cm3	2.5%
8703.22.40	Hearses more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 3000/cm3	2.5%
8703.22.50	Motor cars including station wagons and racing cars, not more than three years old	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
8703.22.60	Motor cars including station wagons and racing cars, more than three years oldICL suspended	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
8703.22.70	Other, not more than three years old	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
8703.22.80	Other, more than three years oldICL suspended	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
8703.23	Of a cylinder capacity exceeding 1,500 cc but not exceeding 3,000 cc :	–	–
8703.23.10	Ambulances and prison vans not more than three years old	u	30% or Rs 2250000/u	18%	Ex	–	–	2.5%
8703.23.20	Ambulances and prison vans more than three years oldICL suspended	u	30% or Rs 2250000/u	18%	10%	–	–	2.5%
8703.23.30	Hearses not more than three years old	u	30%	18%	Ex	–	Rs 4250/cm3	2.5%
8703.23.40	Hearses more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 4250/cm3	2.5%
	Motor cars including station wagons and racing cars of a cylinder capacity not exceeding 2,000 cc, not more than three years old :
8703.23.52	Of a cylinder capacity not exceeding 1,600 cc	u	30%	18%	Ex	–	Rs 5150/cm3	2.5%
8703.23.55	Of a cylinder capacity exceeding 1,600 cc, but not exceeding 1,800 cc	u	30%	18%	Ex	–	Rs 6400/cm3	2.5%
8703.23.59	Other	u	30%	18%	Ex	–	Rs 7700/cm3	2.5%
	Motor cars including station wagons and racing cars of a cylinder capacity not exceeding 2,000 cc, more than three years old :
8703.23.62	Of a cylinder capacity not exceeding 1,600 ccICL suspended	u	30%	18%	Ex	–	Rs 5150/cm3	2.5%
8703.23.65	Of a cylinder capacity exceeding 1,600 cc, but not exceeding 1,800 ccICL suspended	u	30%	18%	Ex	–	Rs 6400/cm3	2.5%
8703.23.69	OtherICL suspended	u	30%	18%	Ex	–	Rs 7700/cm3	2.5%
8703.23.70	Motor cars including station wagons and racing cars of a cylinder capacity exceeding 2,000 cc, not more than three years old	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
8703.23.80	Motor cars including station wagons and racing cars of a cylinder capacity exceeding 2,000 cc, more than three years oldICL suspended	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
	Other :
8703.23.92	Of a cylinder capacity not exceeding 2,000 cc, not more than three years old	u	30%	18%	Ex	–	Rs 7700/cm3	2.5%
8703.23.94	Of a cylinder capacity not exceeding 2,000 cc, more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 7700/cm3	2.5%
8703.23.96	Of a cylinder capacity exceeding 2,000 cc, not more than three years old	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
8703.23.98	Of a cylinder capacity exceeding 2000cc., more than three years oldICL suspended	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
8703.24	Of a cylinder capacity exceeding 3,000 cc :	–	–
8703.24.10	Ambulances and prison vans not more than three years old	u	30% or Rs 2250000/u	18%	10%	–	–	2.5%
8703.24.20	Ambulances and prison vans more than three years oldICL suspended	u	30% or Rs 2250000/u	18%	10%	–	–	2.5%
8703.24.30	Hearses not more than three years old	u	30%	18%	Ex	–	Rs 4800/cm3	2.5%
8703.24.40	Hearses more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 4800/cm3	2.5%
8703.24.50	Motor cars including station wagons and racing cars, not more than three years old	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
8703.24.60	Motor cars including station wagons and racing cars, more than three years oldICL suspended	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
8703.24.70	Other, not more than three years old	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
8703.24.80	Other, more than three years oldICL suspended	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
	Other vehicles, with only compression-ignition internal combustion piston engine (diesel or semi- diesel) :
8703.31	Of a cylinder capacity not exceeding 1,500 cc :	–	–
8703.31.10	Ambulances and prison vans not more than three years old	u	30% or Rs 3000000/u	18%	10%	–	–	2.5%
8703.31.20	Ambulances and prison vans more than three years oldICL suspended	u	30% or Rs 3000000/u	18%	10%	–	–	2.5%
8703.31.30	Hearses not more than three years old	u	30%	18%	Ex	–	Rs 3600/cm3	2.5%
8703.31.40	Hearses more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 3600/cm3	2.5%
8703.31.50	Auto-trishaws not more than two years old	u	30%	18%	Ex	–	Rs 1750/cm3	2.5%
8703.31.60	Auto-trishaws more than two years oldICL suspended	u	30%	18%	Ex	–	Rs 1750/cm3	2.5%
8703.31.70	Motor cars including station wagons and racing cars, not more than three years old	u	30%	18%	Ex	–	Rs 5550/cm3	2.5%
8703.31.80	Motor cars including station wagons and racing cars, more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 5550/cm3	2.5%
	Other :
8703.31.92	Not more than three years old	u	30%	18%	Ex	–	Rs 5550/cm3	2.5%
8703.31.94	More than three years oldICL suspended	u	30%	18%	Ex	–	Rs 5550/cm3	2.5%
8703.32	Of a cylinder capacity exceeding 1,500 cc but not exceeding 2,500 cc :	–	–
8703.32.10	Ambulances and prison vans not more than three years old	u	30% or Rs 3000000/u	18%	10%	–	–	2.5%
8703.32.20	Ambulances and prison vans more than three years oldICL suspended	u	30% or Rs 3000000/u	18%	10%	–	–	2.5%
8703.32.30	Hearses not more than three years old	u	30%	18%	Ex	–	Rs 4800/cm3	2.5%
8703.32.40	Hearses more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 4800/cm3	2.5%
	Motor cars including station wagons and racing cars of a cylinder capacity not exceeding 2,000 cc, not more than three years old :
8703.32.52	Of a cylinder capacity not exceeding 1,600 cc	u	30%	18%	Ex	–	Rs 6950/cm3	2.5%
8703.32.55	Of a cylinder capacity exceeding 1,600 cc, but not exceeding 1,800 cc	u	30%	18%	Ex	–	Rs 8300/cm3	2.5%
8703.32.59	Other	u	30%	18%	Ex	–	Rs 9650/cm3	2.5%
	Motor cars including station wagons and racing cars of a cylinder capacity not exceeding 2,000 cc, more than three years old :
8703.32.63	Of a cylinder capacity not exceeding 1,600 ccICL suspended	u	30%	18%	Ex	–	Rs 6950/cm3	2.5%
8703.32.65	Of a cylinder capacity exceeding 1,600 cc, but not exceeding 1,800 ccICL suspended	u	30%	18%	Ex	–	Rs 8300/cm3	2.5%
8703.32.69	OtherICL suspended	u	30%	18%	Ex	–	Rs 9650/cm3	2.5%
	Motor cars including station wagons and racing cars of a cylinder capacity exceeding 2,000 cc, not more than three years old :
8703.32.71	Vehicles for the transport of 7 or more persons (adults) including the driver, with non- monocoque body bolted on ladder type heavy duty chassis, with permanent four-wheel drive capability, and a total payload (of persons and cargo) of over 800 kg.	u	30%	18%	Ex	–	Rs 9650/cm3	2.5%
8703.32.79	Other	u	30%	18%	Ex	–	Rs 9650/cm3	2.5%
8703.32.80	Motor cars including station wagons and racing cars of a cylinder capacity exceeding 2,000 cc, more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 9650/cm3	2.5%
	Other :
8703.32.92	Of a cylinder capacity not exceeding 2,000 cc, not more than three years old	u	30%	18%	Ex	–	Rs 9650/cm3	2.5%
8703.32.93	Motor homes, specially equipped for habitation (with sleeping, cooking, toilet facilities etc) of a cylinder capacity exceeding 2000cc, not more than three years old	u	30%	18%	10%	–	–	2.5%
8703.32.95	Other, of a cylinder capacity exceeding 2000 cc, not more than three years old	u	30%	18%	Ex	–	Rs 9650/cm3	2.5%
8703.32.97	Other, of a cylinder capacity not exceeding 2,000 cc, more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 9650/cm3	2.5%
8703.32.99	Other, of a cylinder capacity exceeding 2,000 cc., more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 9650/cm3	2.5%
8703.33	Of a cylinder capacity exceeding 2,500 cc :	–	–
8703.33.10	Ambulances and prison vans not more than three years old	u	30% or Rs 3000000/u	18%	10%	–	–	2.5%
8703.33.20	Ambulances and prison vans more than three years oldICL suspended	u	30% or Rs 3000000/u	18%	10%	–	–	2.5%
8703.33.30	Hearses not more than three years old	u	30%	18%	Ex	–	Rs 5400/cm3	2.5%
8703.33.40	Hearses more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 5400/cm3	2.5%
8703.33.50	Motor cars including station wagons and racing cars, not more than three years old	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
8703.33.60	Motor cars including station wagons and racing cars, more than three years oldICL suspended	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
	Other, not more than three years old :
8703.33.71	Motor–homes, specially equipped for habitation (with sleeping, cooking , toilet facilities etc)	u	30%	18%	10%	–	–	2.5%
8703.33.79	Other	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
8703.33.80	Other, more than three years oldICL suspended	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
8703.40	Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power :	–	–
	Vehicles other than motor cars including station wagons and racing cars, of a cylinder capacity not exceeding 1,000 cc :
8703.40.11	Ambulances and prison vans not more than three years old	u	30%	18%	10%	–	–	2.5%
8703.40.12	Ambulances and prison vans more than three years oldICL suspended	u	30%	18%	10%	–	–	2.5%
8703.40.13	Hearses not more than three years old	u	30%	18%	Ex	–	Rs 1550/cm3	2.5%
8703.40.14	Hearses more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 1550/cm3	2.5%
8703.40.15	Auto-trishaws, not more than two years old	u	30%	18%	Ex	–	Rs 2900/cm3	2.5%
8703.40.16	Auto-trishaws, more than two years oldICL suspended	u	30%	18%	Ex	–	Rs 2900/cm3	2.5%
8703.40.18	Other, not more than three years old	u	30%	18%	Ex	–	Rs 1810900/u	2.5%
8703.40.19	Other, more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 1810900/u	2.5%
	Motor cars including station wagons and racing cars ,of cylinder capacity not exceeding 1,000 cc :
8703.40.21	Go-Karts, not more than three years old	u	Free	18%	10%	–	–	2.5%
8703.40.22	Go-Karts, more than three years oldICL suspended	u	Free	18%	10%	–	–	2.5%
8703.40.23	Quadricycle of cylinder capacity not exceeding 300 cc, not more than three years old	u	30%	18%	Ex	–	Rs 482900/u	2.5%
8703.40.24	Quadricycle of cylinder capacity not exceeding 300 cc, more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 482900/u	2.5%
8703.40.25	All terrain vehicle (ATV), not more than three years old	u	30%	18%	10%	–	–	2.5%
8703.40.26	All terrain vehicle (ATV), more than three years oldICL suspended	u	30%	18%	10%	–	–	2.5%
8703.40.28	Other, not more than three years old	u	30%	18%	Ex	–	Rs 1810900/u	2.5%
8703.40.29	Other, more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 1810900/u	2.5%
	Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc :
8703.40.31	Ambulances and prison vans, not more than three years old	u	30%	18%	10%	–	–	2.5%
8703.40.32	Ambulances and prison vans, more than three years oldICL suspended	u	30%	18%	10%	–	–	2.5%
8703.40.33	Hearses not more than three years old	u	30%	18%	Ex	–	Rs 2450/cm3	2.5%
8703.40.34	Hearses more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 2450/cm3	2.5%
8703.40.35	Motor cars including station wagons and racing cars, not more than three years old	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
8703.40.36	Motor cars including station wagons and racing cars, more than three years oldICL suspended	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
8703.40.38	Other, not more than three years old	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
8703.40.39	Other, more than three years oldICL suspended	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
	Vehicles other than motor cars including station wagons and racing cars of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc :
8703.40.41	Ambulances and prison vans not more than three years old	u	30%	18%	10%	–	–	2.5%
8703.40.42	Ambulances and prison vans more than three years oldICL suspended	u	30%	18%	10%	–	–	2.5%
8703.40.43	Hearses not more than three years old	u	30%	18%	Ex	–	Rs 3000/cm3	2.5%
8703.40.44	Hearses more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 3000/cm3	2.5%
8703.40.48	Other, not more than three years old	u	30%	18%	Ex	–	Rs 6900/cm3	2.5%
8703.40.49	Other, more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 6900/cm3	2.5%
	Motor cars including station wagons and racing cars of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc :
8703.40.51	Of a cylinder capacity not exceeding 1,600 cc, not more than three years old	u	30%	18%	Ex	–	Rs 4800/cm3	2.5%
8703.40.52	Of a cylinder capacity not exceeding 1,600 cc, more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 4800/cm3	2.5%
8703.40.53	Of a cylinder capacity exceeding 1,600 cc, but not exceeding 1,800 cc, not more than three years old	u	30%	18%	Ex	–	Rs 6300/cm3	2.5%
8703.40.54	Of a cylinder capacity exceeding 1,600 cc, but not exceeding 1,800 cc, more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 6300/cm3	2.5%
8703.40.58	Other, not more than three years old	u	30%	18%	Ex	–	Rs 6900/cm3	2.5%
8703.40.59	Other, more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 6900/cm3	2.5%
	Vehicles other than motor cars including station wagons and racing cars of a cylinder capacity exceeding 2,000 cc but not exceeding 3000 cc :
8703.40.61	Ambulances and prison vans not more than three years old	u	30%	18%	10%	–	–	2.5%
8703.40.62	Ambulances and prison vans more than three years oldICL suspended	u	30%	18%	10%	–	–	2.5%
8703.40.63	Hearses not more than three years old	u	30%	18%	Ex	–	Rs 3000/cm3	2.5%
8703.40.64	Hearses more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 3000/cm3	2.5%
8703.40.68	Other, not more than three years old	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
8703.40.69	Other, more than three years oldICL suspended	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
	Motor cars including station wagons and racing cars of a cylinder capacity exceeding 2,000 cc but not exceeding 3000 cc :
8703.40.71	Not more than three years old	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
8703.40.72	More than three years oldICL suspended	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
	Vehicles other than motor cars including station wagons and racing cars of a cylinder capacity exceeding 3000 cc :
8703.40.81	Ambulances and prison vans not more than three years old	u	30%	18%	10%	–	–	2.5%
8703.40.82	Ambulances and prison vans more than three years oldICL suspended	u	30%	18%	10%	–	–	2.5%
8703.40.83	Hearses not more than three years old	u	30%	18%	Ex	–	Rs 4250/cm3	2.5%
8703.40.84	Hearses more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 4250/cm3	2.5%
8703.40.88	Other, not more than three years old	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
8703.40.89	Other, more than three years oldICL suspended	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
	Motor cars including station wagons and racing cars of a cylinder capacity exceeding 3000 cc :
8703.40.91	Not more than three years old	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
8703.40.92	More than three years oldICL suspended	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
8703.50	Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi- diesel) and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power :	–	–
	Vehicles other than motor cars including station wagons and racing cars, of cylinder capacity not exceeding 1,000 cc :
8703.50.11	Ambulances and prison vans not more than three years old	u	30%	18%	10%	–	–	2.5%
8703.50.12	Ambulances and prison vans more than three yearsICL suspended	u	30%	18%	10%	–	–	2.5%
8703.50.13	Hearses not more than three years old	u	30%	18%	Ex	–	Rs 2450/cm3	2.5%
8703.50.14	Hearses more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 2450/cm3	2.5%
8703.50.15	Auto-trishaws, not more than two years old	u	30%	18%	Ex	–	Rs 1750/cm3	2.5%
8703.50.16	Auto-trishaws, more than two years oldICL suspended	u	30%	18%	Ex	–	Rs 1750/cm3	2.5%
8703.50.18	Other, not more than three years old	u	30%	18%	Ex	–	Rs 4150/cm3	2.5%
8703.50.19	Other, more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 4150/cm3	2.5%
	Motor cars including station wagons and racing cars, of cylinder capacity not exceeding 1,000 cc :
8703.50.21	Go-Karts, not more than three years old	u	Free	18%	10%	–	–	2.5%
8703.50.22	Go-Karts, more than three years oldICL suspended	u	Free	18%	10%	–	–	2.5%
8703.50.23	Quadricycle of cylinder capacity not exceeding 300 cc, not more than three years old	u	30%	18%	Ex	–	Rs 482900/u	2.5%
8703.50.24	Quadricycle of cylinder capacity not exceeding 300 cc, more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 482900/u	2.5%
8703.50.25	All terrain vehicle (ATV), not more than three years old	u	30%	18%	10%	–	–	2.5%
8703.50.26	All terrain vehicle (ATV), more than three years oldICL suspended	u	30%	18%	10%	–	–	2.5%
8703.50.28	Other, not more than three years old	u	30%	18%	Ex	–	Rs 4150/cm3	2.5%
8703.50.29	Other, more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 4150/cm3	2.5%
	Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc :
8703.50.31	Ambulances and prison vans, not more than three years old	u	30%	18%	10%	–	–	2.5%
8703.50.32	Ambulances and prison vans, more than three years oldICL suspended	u	30%	18%	10%	–	–	2.5%
8703.50.33	Hearses not more than three years old	u	30%	18%	Ex	–	Rs 2450/cm3	2.5%
8703.50.34	Hearses more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 2450/cm3	2.5%
8703.50.35	Motor cars including station wagons and racing cars, not more than three years old	u	30%	18%	Ex	–	Rs 4150/cm3	2.5%
8703.50.36	Motor cars including station wagons and racing cars, more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 4150/cm3	2.5%
8703.50.38	Other, not more than three years old	u	30%	18%	Ex	–	Rs 4150/cm3	2.5%
8703.50.39	Other, more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 4150/cm3	2.5%
	Vehicles other than motor cars including station wagons and racing cars of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc :
8703.50.41	Ambulances and prison vans not more than three years old	u	30%	18%	10%	–	–	2.5%
8703.50.42	Ambulances and prison vans more than three years oldICL suspended	u	30%	18%	10%	–	–	2.5%
8703.50.43	Hearses not more than three years old	u	30%	18%	Ex	–	Rs 3600/cm3	2.5%
8703.50.44	Hearses more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 3600/cm3	2.5%
8703.50.48	Other, not more than three years old	u	30%	18%	Ex	–	Rs 8300/cm3	2.5%
8703.50.49	Other, more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 8300/cm3	2.5%
	Motor cars including station wagons and racing cars of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc :
8703.50.51	Of a cylinder capacity not exceeding 1,600 cc, not more than three years old	u	30%	18%	Ex	–	Rs 5550/cm3	2.5%
8703.50.52	Of a cylinder capacity not exceeding 1,600 cc, more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 5550/cm3	2.5%
8703.50.53	Of a cylinder capacity exceeding 1,600 cc, but not exceeding 1,800 cc, not more than three years old	u	30%	18%	Ex	–	Rs 6900/cm3	2.5%
8703.50.54	Of a cylinder capacity exceeding 1,600 cc, but not exceeding 1,800 cc, more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 6900/cm3	2.5%
8703.50.58	Other, not more than three years old	u	30%	18%	Ex	–	Rs 8350/cm3	2.5%
8703.50.59	Other, more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 8350/cm3	2.5%
	Vehicles other than motor cars including station wagons and racing cars of a cylinder capacity exceeding 2,000 cc but not exceeding 3000 cc :
8703.50.61	Ambulances and prison vans not more than three years old	u	30%	18%	10%	–	–	2.5%
8703.50.62	Ambulances and prison vans more than three years oldICL suspended	u	30%	18%	10%	–	–	2.5%
8703.50.63	Hearses not more than three years old	u	30%	18%	Ex	–	Rs 4800/cm3	2.5%
8703.50.64	Hearses more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 4800/cm3	2.5%
8703.50.68	Other, not more than three years old	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
8703.50.69	Other, more than three years oldICL suspended	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
	Motor cars including station wagons and racing cars of a cylinder capacity exceeding 2,000 cc but not exceeding 3000 cc :
8703.50.71	Vehicles for the transport of 7 or more persons (adults) including the driver, with non- monocoque body bolted on ladder type heavy duty chassis, with permanent four-wheel drive capability,and a total payload (of persons and cargo) of over 800 kg, not more than three years old	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
8703.50.72	Motor -homes, specially equipped for habitation (with sleeping, cooking, toilet facilities etc), not more than three years old	u	30%	18%	10%	–	–	2.5%
8703.50.78	Other, not more than three years old	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
8703.50.79	Other, more than three years oldICL suspended	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
	Vehicles other than motor cars including station wagons and racing cars of a cylinder capacity exceeding 3000 cc :
8703.50.81	Ambulances and prison vans not more than three years old	u	30%	18%	10%	–	–	2.5%
8703.50.82	Ambulances and prison vans more than three years oldICL suspended	u	30%	18%	10%	–	–	2.5%
8703.50.83	Hearses not more than three years old	u	30%	18%	Ex	–	Rs 4800/cm3	2.5%
8703.50.84	Hearses more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 4800/cm3	2.5%
8703.50.88	Other, not more than three years old	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
8703.50.89	Other, more than three years oldICL suspended	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
	Motor cars including station wagons and racing cars of a cylinder capacity exceeding 3000 cc :
8703.50.91	Motor -homes, specially equipped for habitation (with sleeping, cooking, toilet facilities etc), not more than three years old	u	30%	18%	10%	–	–	2.5%
8703.50.98	Other, not more than three years old	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
8703.50.99	Other, more than three years oldICL suspended	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
8703.60	Other vehicles, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power :	–	–
	Vehicles other than motor cars including station wagons and racing cars, Of cylinder capacity not exceeding 1,000 cc :
8703.60.11	Ambulances and prison vans not more than three years old	u	30%	18%	10%	–	–	2.5%
8703.60.12	Ambulances and prison vans more than three yearsICL suspended	u	30%	18%	10%	–	–	2.5%
8703.60.13	Hearses not more than three years old	u	30%	18%	Ex	–	Rs 1550/cm3	2.5%
8703.60.14	Hearses more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 1550/cm3	2.5%
8703.60.15	Auto-trishaws, not more than two years old	u	30%	18%	Ex	–	Rs 2900/cm3	2.5%
8703.60.16	Auto-trishaws, more than two years oldICL suspended	u	30%	18%	Ex	–	Rs 2900/cm3	2.5%
8703.60.18	Other, not more than three years old	u	30%	18%	Ex	–	Rs 1810900/u	2.5%
8703.60.19	Other, more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 1810900/u	2.5%
	Motor cars including station wagons and racing cars ,of cylinder capacity not exceeding 1,000 cc :
8703.60.21	Go-Karts , not more than three years old	u	Free	18%	10%	–	–	2.5%
8703.60.22	Go-Karts , more than three years oldICL suspended	u	Free	18%	10%	–	–	2.5%
8703.60.23	Quadricycle of cylinder capacity not exceeding 300 cc, not more than three years old	u	30%	18%	Ex	–	Rs 482900/u	2.5%
8703.60.24	Quadricycle of cylinder capacity not exceeding 300 cc, more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 482900/u	2.5%
8703.60.25	All terrain vehicle (ATV), not more than three years old	u	30%	18%	10%	–	–	2.5%
8703.60.26	All terrain vehicle (ATV), more than three years oldICL suspended	u	30%	18%	10%	–	–	2.5%
8703.60.28	Other, not more than three years old	u	30%	18%	Ex	–	Rs 1810900/u	2.5%
8703.60.29	Other, more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 1810900/u	2.5%
	Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc :
8703.60.31	Ambulances and prison vans, not more than three years old	u	30%	18%	10%	–	–	2.5%
8703.60.32	Ambulances and prison vans, more than three years oldICL suspended	u	30%	18%	10%	–	–	2.5%
8703.60.33	Hearses not more than three years old	u	30%	18%	Ex	–	Rs 2450/cm3	2.5%
8703.60.34	Hearses more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 2450/cm3	2.5%
8703.60.35	Motor cars including station wagons and racing cars, not more than three years old	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
8703.60.36	Motor cars including station wagons and racing cars, more than three years oldICL suspended	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
8703.60.38	Other, not more than three years old	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
8703.60.39	Other, more than three years oldICL suspended	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
	Vehicles other than motor cars including station wagons and racing cars of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc :
8703.60.41	Ambulances and prison vans not more than three years old	u	30%	18%	10%	–	–	2.5%
8703.60.42	Ambulances and prison vans more than three years oldICL suspended	u	30%	18%	10%	–	–	2.5%
8703.60.43	Hearses not more than three years old	u	30%	18%	Ex	–	Rs 3000/cm3	2.5%
8703.60.44	Hearses more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 3000/cm3	2.5%
8703.60.48	Other, not more than three years old	u	30%	18%	Ex	–	Rs 6900/cm3	2.5%
8703.60.49	Other, more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 6900/cm3	2.5%
	Motor cars including station wagons and racing cars of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc :
8703.60.51	Of a cylinder capacity not exceeding 1,600 cc, not more than three years old	u	30%	18%	Ex	–	Rs 4800/cm3	2.5%
8703.60.52	Of a cylinder capacity not exceeding 1,600 cc, more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 4800/cm3	2.5%
8703.60.53	Of a cylinder capacity exceeding 1,600 cc, but not exceeding 1,800 cc, not more than three years old	u	30%	18%	Ex	–	Rs 6250/cm3	2.5%
8703.60.54	Of a cylinder capacity exceeding 1,600 cc, but not exceeding 1,800 cc, more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 6250/cm3	2.5%
8703.60.58	Other, not more than three years old	u	30%	18%	Ex	–	Rs 6900/cm3	2.5%
8703.60.59	Other, more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 6900/cm3	2.5%
	Vehicles other than motor cars including station wagons and racing cars of a cylinder capacity exceeding 2,000 cc but not exceeding 3000 cc :
8703.60.61	Ambulances and prison vans not more than three years old	u	30%	18%	10%	–	–	2.5%
8703.60.62	Ambulances and prison vans more than three years oldICL suspended	u	30%	18%	10%	–	–	2.5%
8703.60.63	Hearses not more than three years old	u	30%	18%	Ex	–	Rs 3000/cm3	2.5%
8703.60.64	Hearses more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 3000/cm3	2.5%
8703.60.68	Other, not more than three years old	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
8703.60.69	Other, more than three years oldICL suspended	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
	Motor cars including station wagons and racing cars of a cylinder capacity exceeding 2,000 cc but not exceeding 3000 cc :
8703.60.71	Not more than three years old	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
8703.60.72	More than three years oldICL suspended	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
	Vehicles other than motor cars including station wagons and racing cars of a cylinder capacity exceeding 3000 cc :
8703.60.81	Ambulances and prison vans not more than three years old	u	30%	18%	10%	–	–	2.5%
8703.60.82	Ambulances and prison vans more than three years oldICL suspended	u	30%	18%	10%	–	–	2.5%
8703.60.83	Hearses not more than three years old	u	30%	18%	Ex	–	Rs 4250/cm3	2.5%
8703.60.84	Hearses more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 4250/cm3	2.5%
8703.60.88	Other, not more than three years old	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
8703.60.89	Other, more than three years oldICL suspended	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
	Motor cars including station wagons and racing cars of a cylinder capacity exceeding 3000 cc :
8703.60.91	Not more than three years old	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
8703.60.92	More than three years oldICL suspended	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
8703.70	Other vehicles, with both compression-ignition internal combustion piston engine (diesel or semi- diesel) and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power :	–	–
	Vehicles other than motor cars including station wagons and racing cars, of cylinder capacity not exceeding 1,000 cc :
8703.70.11	Ambulances and prison vans not more than three years old	u	30%	18%	10%	–	–	2.5%
8703.70.12	Ambulances and prison vans more than three yearsICL suspended	u	30%	18%	10%	–	–	2.5%
8703.70.13	Hearses not more than three years old	u	30%	18%	Ex	–	Rs 2450/cm3	2.5%
8703.70.14	Hearses more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 2450/cm3	2.5%
8703.70.15	Auto-trishaws, not more than two years old	u	30%	18%	Ex	–	Rs 1750/cm3	2.5%
8703.70.16	Auto-trishaws, more than two years oldICL suspended	u	30%	18%	Ex	–	Rs 1750/cm3	2.5%
8703.70.18	Other, not more than three years old	u	30%	18%	Ex	–	Rs 4150/cm3	2.5%
8703.70.19	Other, more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 4150/cm3	2.5%
	Motor cars including station wagons and racing cars, of cylinder capacity not exceeding 1,000 cc :
8703.70.21	Go-Karts, not more than three years old	u	Free	18%	10%	–	–	2.5%
8703.70.22	Go-Karts, more than three years oldICL suspended	u	Free	18%	10%	–	–	2.5%
8703.70.23	Quadricycle of cylinder capacity not exceeding 300 cc, not more than three years old	u	30%	18%	Ex	–	Rs 482900/u	2.5%
8703.70.24	Quadricycle of cylinder capacity not exceeding 300 cc, more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 482900/u	2.5%
8703.70.25	All terrain vehicle (ATV), not more than three years old	u	30%	18%	10%	–	–	2.5%
8703.70.26	All terrain vehicle (ATV), more than three years oldICL suspended	u	30%	18%	10%	–	–	2.5%
8703.70.28	Other, not more than three years old	u	30%	18%	Ex	–	Rs 4150/cm3	2.5%
8703.70.29	Other, more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 4150/cm3	2.5%
	Of a cylinder capacity exceeding 1,000 cc but not exceeding 1,500 cc :
8703.70.31	Ambulances and prison vans, not more than three years old	u	30%	18%	10%	–	–	2.5%
8703.70.32	Ambulances and prison vans, more than three years oldICL suspended	u	30%	18%	10%	–	–	2.5%
8703.70.33	Hearses not more than three years old	u	30%	18%	Ex	–	Rs 2450/cm3	2.5%
8703.70.34	Hearses more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 2450/cm3	2.5%
8703.70.35	Motor cars including station wagons and racing cars, not more than three years old	u	30%	18%	Ex	–	Rs 4150/cm3	2.5%
8703.70.36	Motor cars including station wagons and racing cars, more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 4150/cm3	2.5%
8703.70.38	Other, not more than three years old	u	30%	18%	Ex	–	Rs 4150/cm3	2.5%
8703.70.39	Other, more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 4150/cm3	2.5%
	Vehicles other than motor cars including station wagons and racing cars of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc :
8703.70.41	Ambulances and prison vans not more than three years old	u	30%	18%	10%	–	–	2.5%
8703.70.42	Ambulances and prison vans more than three years oldICL suspended	u	30%	18%	10%	–	–	2.5%
8703.70.43	Hearses not more than three years old	u	30%	18%	Ex	–	Rs 3600/cm3	2.5%
8703.70.44	Hearses more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 3600/cm3	2.5%
8703.70.48	Other, not more than three years old	u	30%	18%	Ex	–	Rs 8300/cm3	2.5%
8703.70.49	Other, more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 8300/cm3	2.5%
	Motor cars including station wagons and racing cars of a cylinder capacity exceeding 1,500 cc but not exceeding 2,000 cc :
8703.70.51	Of a cylinder capacity not exceeding 1,600 cc, not more than three years old	u	30%	18%	Ex	–	Rs 5550/cm3	2.5%
8703.70.52	Of a cylinder capacity not exceeding 1,600 cc, more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 5550/cm3	2.5%
8703.70.53	Of a cylinder capacity exceeding 1,600 cc, but not exceeding 1,800 cc, not more than three years old	u	30%	18%	Ex	–	Rs 6900/cm3	2.5%
8703.70.54	Of a cylinder capacity exceeding 1,600 cc, but not exceeding 1,800 cc, more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 6900/cm3	2.5%
8703.70.58	Other, not more than three years old	u	30%	18%	Ex	–	Rs 8300/cm3	2.5%
8703.70.59	Other, more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 8300/cm3	2.5%
	Vehicles other than motor cars including station wagons and racing cars of a cylinder capacity exceeding 2,000 cc but not exceeding 3000 cc :
8703.70.61	Ambulances and prison vans not more than three years old	u	30%	18%	10%	–	–	2.5%
8703.70.62	Ambulances and prison vans more than three years oldICL suspended	u	30%	18%	10%	–	–	2.5%
8703.70.63	Hearses not more than three years old	u	30%	18%	Ex	–	Rs 4800/cm3	2.5%
8703.70.64	Hearses more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 4800/cm3	2.5%
8703.70.68	Other, not more than three years old	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
8703.70.69	Other, more than three years oldICL suspended	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
	Motor cars including station wagons and racing cars of a cylinder capacity exceeding 2,000 cc but not exceeding 3000 cc :
8703.70.71	Vehicles for the transport of 7 or more persons (adults) including the driver, with non- monocoque body bolted on ladder type heavy duty chassis, with permanent four-wheel drive capability, and a total payload (of persons and cargo) of over 800 kg, not more than three years old	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
8703.70.72	Motor -homes, specially equipped for habitation (with sleeping, cooking, toilet facilities etc), not more than three years old	u	30%	18%	10%	–	–	2.5%
8703.70.78	Other, not more than three years old	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
8703.70.79	Other, more than three years oldICL suspended	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
	Vehicles other than motor cars including station wagons and racing cars of a cylinder capacity exceeding 3000 cc :
8703.70.81	Ambulances and prison vans not more than three years old	u	30%	18%	10%	–	–	2.5%
8703.70.82	Ambulances and prison vans more than three years oldICL suspended	u	30%	18%	10%	–	–	2.5%
8703.70.83	Hearses not more than three years old	u	30%	18%	Ex	–	Rs 4800/cm3	2.5%
8703.70.84	Hearses more than three years oldICL suspended	u	30%	18%	Ex	–	Rs 4800/cm3	2.5%
8703.70.88	Other, not more than three years old	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
8703.70.89	Other, more than three years oldICL suspended	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
	Motor cars including station wagons and racing cars of a cylinder capacity exceeding 3000 cc :
8703.70.91	Motor -homes, specially equipped for habitation (with sleeping, cooking, toilet facilities etc), not more than three years old	u	30%	18%	10%	–	–	2.5%
8703.70.98	Other, not more than three years old	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
8703.70.99	Other, more than three years oldICL suspended	u	30%	18%	Ex	–	complex (ccBrackets)	2.5%
8703.80	Other vehicles, with only electric motor for propulsion :	–	–
	Electric auto-trishaws :
8703.80.11	Not more than two years old	u	30%	18%	Ex	–	complex (ageBrackets)	2.5%
8703.80.12	More than two years oldICL suspended	u	30%	18%	Ex	–	Rs 36200/kW	2.5%
	Other, powered by on board accumulators charged solely by electricity generated by on board solar electricity panels :
8703.80.21	Not more than 3 years old	u	30%	18%	Ex	–	complex (ageBrackets)	2.5%
8703.80.22	More than 3 years oldICL suspended	u	30%	18%	Ex	–	Rs 48300/kW	2.5%
	Other, powered by on board accumulators charged by external electric source (e.g. National Grid), not more than 3 years old :
8703.80.31	Capacity of motors not exceeding 50kW	u	30%	18%	Ex	–	complex (ageBrackets)	2.5%
8703.80.32	Capacity of motors exceeding 50kW, but not exceeding 100kW	u	30%	18%	Ex	–	complex (ageBrackets)	2.5%
8703.80.33	Capacity of motors exceeding 100kW, but not exceeding 200kW	u	30%	18%	Ex	–	complex (ageBrackets)	2.5%
8703.80.34	Capacity of motors exceeding 200kW	u	30%	18%	Ex	–	complex (ageBrackets)	2.5%
	Other , driven by electric motors powered by on board accumulators charged by external electric source (e.g. National Grid) , more than 3 years old :
8703.80.41	Capacity of motors not exceeding 50kWICL suspended	u	30%	18%	Ex	–	Rs 48300/kW	2.5%
8703.80.42	Capacity of motors exceeding 50kW but not exceeding 100kWICL suspended	u	30%	18%	Ex	–	Rs 72400/kW	2.5%
8703.80.43	Capacity of motors exceeding 100kW but not exceeding 200kWICL suspended	u	30%	18%	Ex	–	Rs 108700/kW	2.5%
8703.80.44	Capacity of motors exceeding 200kWICL suspended	u	30%	18%	Ex	–	Rs 144900/kW	2.5%
	Other, powered by on board accumulators charged by external electric source (e.g. National grid) and supported by an internal combustion engine used exclusively to generate electricity by driving a generator on board, not more than 3 years old :
8703.80.51	Capacity of motors not exceeding 50kW	u	30%	18%	Ex	–	complex (ageBrackets)	2.5%
8703.80.52	Capacity of motors exceeding 50kW, but not exceeding 100kW	u	30%	18%	Ex	–	complex (ageBrackets)	2.5%
8703.80.53	Capacity of motors exceeding 100kW, but not exceeding 200kW	u	30%	18%	Ex	–	complex (ageBrackets)	2.5%
8703.80.54	Capacity of motors exceeding 200kW	u	30%	18%	Ex	–	complex (ageBrackets)	2.5%
	Other, powered by on board accumulators charged by external electric source (e.g. National grid) and supported by an internal combustion engine used exclusively to generate electricity by driving a generator on board, more than 3 years old :
8703.80.61	Capacity of motors not exceeding 50kWICL suspended	u	30%	18%	Ex	–	Rs 48300/kW	2.5%
8703.80.62	Capacity of motors exceeding 50kW but not exceeding 100kWICL suspended	u	30%	18%	Ex	–	Rs 72400/kW	2.5%
8703.80.63	Capacity of motors exceeding 100kW but not exceeding 200kWICL suspended	u	30%	18%	Ex	–	Rs 108700/kW	2.5%
8703.80.64	Capacity of motors exceeding 200kWICL suspended	u	30%	18%	Ex	–	Rs 144900/kW	2.5%
	other, with spark ignition internal combustion piston engine only for charging the electric accumulator, not capable of being charged by plugging to external source of electric power:
8703.80.71	Capacity of motors not exceeding 50kW, not more than three years old	u	30%	18%	–	–	complex (ageBrackets)	2.5%
8703.80.72	Capacity of motors not exceeding 50kW, more than three years oldICL suspended	u	30%	18%	–	–	Rs 57960/kW	2.5%
8703.80.73	Capacity of motors exceeding 50kW but not exceeding 100kW, not more than three years old	–	30%	18%	–	–	complex (ageBrackets)	2.5%
8703.80.74	Capacity of motors exceeding 50kW but not exceeding 100kW, more than three years oldL required	u	30%	18%	–	–	Rs 86880/kW	2.5%
8703.80.75	Capacity of motors exceeding 100kW but not exceeding 200kW, not more than three years old	u	30%	18%	–	–	complex (ageBrackets)	2.5%
8703.80.76	Capacity of motors exceeding 100kW but not exceeding 200kW, more than three years oldL required	u	30%	18%	–	–	Rs 130440/kW	2.5%
8703.80.77	Capacity of motors exceeding 200kW, not more than three years old	u	30%	18%	–	–	complex (ageBrackets)	2.5%
8703.80.78	Capacity of motors exceeding 200kW, more than three years oldL required	u	30%	18%	–	–	Rs 173880/kW	2.5%
	Other, with compression ignition internal combustion piston engine (diesel or semi-diesel) only for charging the electric accumulator, not capable of being charged by plugging to external source of electric power:
8703.80.81	Capacity of motors not exceeding 50kW,not more than three years old	u	30%	18%	–	–	complex (ageBrackets)	2.5%
8703.80.82	Capacity of motors not exceeding 50kW, more than three years oldL required	u	30%	18%	–	–	Rs 69550/kW	2.5%
8703.80.83	Capacity of motors exceeding 50kW but not exceeding 100kW, not more than three years old	u	30%	18%	–	–	complex (ageBrackets)	2.5%
8703.80.84	Capacity of motors exceeding 50kW but not exceeding 100kW, more than three years oldL required	u	30%	18%	–	–	Rs 104260/kW	2.5%
8703.80.85	Capacity of motors exceeding 100kW but not exceeding 200kW, not more than three years old	u	30%	18%	–	–	complex (ageBrackets)	2.5%
8703.80.86	Capacity of motors exceeding 100kW but not exceeding 200kW, more than three years oldL required	u	30%	18%	–	–	Rs 156530/kW	2.5%
8703.80.87	Capacity of motors exceeding 200kW, not more than three years old	u	30%	18%	–	–	complex (ageBrackets)	2.5%
8703.80.88	Capacity of motors exceeding 200kW, more than three years oldL required	u	30%	18%	–	–	Rs 208660/kW	2.5%
	Other
8703.80.91	Not more than three years old	u	30%	18%	–	–	complex (ageBrackets)	2.5%
8703.80.92	More than three years oldL required	u	30%	18%	–	–	Rs 173880/kW	2.5%
8703.90	Other :	–	–
8703.90.10	Not more than three years old	u	30%	18%	Ex	–	Rs 1207250/u	2.5%
8703.90.20	More than three years oldICL suspended	u	30%	18%	Ex	–	Rs 1810900/u	–
87.04	Motor vehicles for the transport of goods.
8704.10	Dumpers designed for off-highway use	u	Free	18%	10%	–	–	2.5%
	Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel) :
8704.21	g.v.w. not exceeding 5 tonnes :	–	–
	Special purpose tankers/bowsers and trucks :
8704.21.11	Tankers / bowsers with stainless steel tanks for transport of milk, not more than five years old	u	Free	18%	10%	–	–	2.5%
8704.21.12	Tankers / bowsers with stainless steel tanks for transport of milk, more than five years oldICL suspended	u	Free	18%	10%	–	–	2.5%
8704.21.13	Garbage trucks equipped with waste compacting mechanism, not more than five years old	u	Free	18%	10%	–	–	2.5%
8704.21.14	Garbage trucks equipped with waste compacting mechanism, more than five years oldICL suspended	u	Free	18%	10%	–	–	2.5%
	Auto-trishaws :
8704.21.21	Not more than four years old	u	Free	18%	Ex	–	Rs 500/cm3	2.5%
8704.21.22	More than four years oldICL suspended	u	Free	18%	Ex	–	Rs 500/cm3	2.5%
	Chassis fitted with engines and cabs
8704.21.31	for vehicles of national subdivision 8704.21.43, not more than four years old	u	30%	18%	Ex	–	Rs 603650/u	2.5%
8704.21.32	for vehicles of national subdivision 8704.21.44, more than four years oldICL suspended	u	30%	18%	Ex	–	Rs 1207250/u	2.5%
8704.21.33	for vehicles of national subdivision 8704.21.51, not more than four years old	u	30%	18%	Ex	–	Rs 603650/u	2.5%
8704.21.34	for vehicles of national subdivision 8704.21.52, more than four years oldICL suspended	u	30%	18%	Ex	–	Rs 1207250/u	2.5%
8704.21.35	for vehicles of national subdivision 8704.21.63, not more than four years old	u	30%	18%	Ex	–	Rs 603650/u	2.5%
8704.21.36	for vehicles of national subdivision 8704.21.64, more than four years oldICL suspended	u	30%	18%	Ex	–	Rs 1207250/u	2.5%
8704.21.37	for vehicles of national subdivision 8704.21.67, not more than four years old	u	30%	18%	Ex	–	Rs 1690150/u	2.5%
8704.21.38	for vehicles of national subdivision 8704.21.68, more than four years oldICL suspended	u	30%	18%	Ex	–	Rs 3018150/u	2.5%
	Vehicles with separate bodies for cabin and for cargo area, the cabin been designed for 3 persons (adults) or less, including the driver, with no additional space in the cabin that can be converted for other uses, and cargo carrying capacity of less than 2000 kg, but excluding those vehicles with an engine compartment totally protruding to the front of the vehicle from the driving cab :
8704.21.41	Cargo carrying capacity of less than 800kg, not more than four years old	u	30%	18%	Ex	–	Rs 724350/u	2.5%
8704.21.42	Cargo carrying capacity of less than 800kg , more than four years oldICL suspended	u	30%	18%	Ex	–	Rs 1207250/u	2.5%
8704.21.43	Cargo carrying capacity of 800kg or more, not more than four years old	u	30%	18%	Ex	–	Rs 724350/u	2.5%
8704.21.44	Cargo carrying capacity of 800kg or more, more than four years oldICL suspended	u	30%	18%	Ex	–	Rs 1207250/u	2.5%
	Vehicles with separate bodies for cabin and cargo area, the cabin been designed for 3 persons (adults) or less, including the driver, with no additional space in the cabin that can be converted for other uses, and cargo carrying capacity of 2000 kg or more :
8704.21.51	Not more than four years old	u	30%	18%	Ex	–	Rs 1207250/u	2.5%
8704.21.52	More than four years oldICL suspended	u	30%	18%	Ex	–	Rs 2414500/u	2.5%
	Vehicles with separate bodies for cabin and for cargo area, the cabin been designed for 3 persons (adults) or less, including the driver, with no additional space in the cabin that can be converted for other uses, and cargo carrying capacity of less than 2000 kg :
8704.21.61	Vehicles fitted with front leaf springs and Cargo carrying capacity of less than 800kg, not more than four years old	u	30%	18%	Ex	–	Rs 724350/u	2.5%
8704.21.62	Vehicles fitted with front leaf springs and Cargo carrying capacity of less than 800kg, more than four years oldICL suspended	u	30%	18%	Ex	–	Rs 1207250/u	2.5%
8704.21.63	Vehicles fitted with front leaf springs and Cargo carrying capacity of 800kg or more, not more than four years old	u	30%	18%	Ex	–	Rs 724350/u	2.5%
8704.21.64	Vehicles fitted with front leaf springs and Cargo carrying capacity of 800kg or more, more than four years oldICL suspended	u	30%	18%	Ex	–	Rs 1207250/u	2.5%
8704.21.65	Other Vehicles, Cargo carrying capacity of less than 800kg, not more than four years old	u	30%	18%	Ex	–	Rs 1810900/u	2.5%
8704.21.66	Other Vehicles, Cargo carrying capacity of less than 800kg , more than four years oldICL suspended	u	30%	18%	Ex	–	Rs 3018150/u	2.5%
8704.21.67	Other Vehicles, Cargo carrying capacity of 800kg or more, not more than four years old	u	30%	18%	Ex	–	Rs 1810900/u	2.5%
8704.21.68	Other Vehicles, Cargo carrying capacity of 800kg or more, more than four years oldICL suspended	u	30%	18%	Ex	–	Rs 3018150/u	2.5%
	Other vehicles with separate bodies for cabin and cargo area, cabin been designed for six persons (adults) or less including the driver, with no additional space in the cabin that can be converted for other use, and a cargo carrying capacity of 800 kg or more, but excluding those vehicles with an engine compartment totally protruding to the front of the vehicle from the driving cab :
8704.21.71	Not more than four years old	u	30%	18%	Ex	–	Rs 2414500/u	2.5%
8704.21.72	More than four years oldICL suspended	u	30%	18%	Ex	–	Rs 3018150/u	2.5%
	Other :
8704.21.91	Other vehicles with separate bodies for cabin and cargo area, not more than four years old	u	30%	18%	Ex	–	Rs 6036300/u	2.5%
8704.21.92	Other vehicles with separate bodies for cabin and cargo area, more than four years oldICL suspended	u	30%	18%	Ex	–	Rs 7243550/u	2.5%
8704.21.93	Other vehicles not more than four years old	u	30%	18%	Ex	–	Rs 5432650/u	2.5%
8704.21.99	Other vehicles more than four years oldICL suspended	u	30%	18%	Ex	–	Rs 7243550/u	2.5%
8704.22	g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes :	–	–
	Tankers and bowsers with stainless steel tanks for transport of milk and refrigerated trucks :
8704.22.41	Not more than five years old	u	Free	18%	10%	–	–	2.5%
8704.22.42	More than five years old but less than ten years old	u	Free	18%	Ex	–	Rs 1810900/u	2.5%
8704.22.43	More than ten years oldICL suspended	u	Free	18%	Ex	–	Rs 3621800/u	2.5%
	Garbage trucks equipped with waste compacting mechanism :
8704.22.51	Not more than five years old	u	Free	18%	10%	–	–	2.5%
8704.22.52	More than five years oldICL suspended	u	Free	18%	Ex	–	Rs 150900/u	2.5%
	Other :
8704.22.61	Not more than five years old	u	Free	18%	Ex	–	Rs 1207250/u	2.5%
8704.22.62	More than five years old but less than ten years old	u	Free	18%	Ex	–	Rs 3018150/u	2.5%
8704.22.63	More than ten years oldICL suspended	u	Free	18%	Ex	–	Rs 4829050/u	2.5%
8704.23	g.v.w. exceeding 20 tonnes :	–	–
	Tankers and bowsers with stainless steel tanks for transport of milk and refrigerated trucks :
8704.23.51	Not more than five years old	u	Free	18%	10%	–	–	2.5%
8704.23.52	More than five years old but less than ten years old	u	Free	18%	Ex	–	Rs 1810900/u	2.5%
8704.23.53	More than ten years oldICL suspended	u	Free	18%	Ex	–	Rs 3621800/u	2.5%
	Garbage trucks equipped with waste compacting mechanism :
8704.23.61	Not more than five years old	u	Free	18%	10%	–	–	2.5%
8704.23.62	More than five years oldICL suspended	u	Free	18%	Ex	–	Rs 150900/u	2.5%
	Other :
8704.23.71	Not more than five years old	u	Free	18%	Ex	–	Rs 1207250/u	2.5%
8704.23.72	More than five years old but less than ten years old	u	Free	18%	Ex	–	Rs 3018150/u	2.5%
8704.23.73	More than ten years oldICL suspended	u	Free	18%	Ex	–	Rs 4829050/u	2.5%
	Other, with only spark-ignition internal combustion piston engine :
8704.31	g.v.w. not exceeding 5 tonnes :	–	–
	Special purpose tankers/bowsers and trucks :
8704.31.11	Tankers / bowsers with stainless steel tanks for transport of milk, not more than five years old	u	Free	18%	10%	–	–	2.5%
8704.31.12	Tankers / bowsers with stainless steel tanks for transport of milk,more than five years oldICL suspended	u	Free	18%	10%	–	–	2.5%
8704.31.13	Garbage trucks equipped with waste compacting mechanism, not more than five years old	u	Free	18%	10%	–	–	2.5%
8704.31.14	Garbage trucks equipped with waste compacting mechanism, more than five years oldICL suspended	u	Free	18%	10%	–	–	2.5%
	Auto-trishaws :
8704.31.21	With two-stroke petrol engineICL suspended	u	Free	18%	Ex	–	Rs 600/cm3	2.5%
8704.31.22	Other, not more than four years old	u	Free	18%	Ex	–	Rs 600/cm3	2.5%
8704.31.23	Other, more than four years oldICL suspended	u	Free	18%	Ex	–	Rs 600/cm3	2.5%
	Chassis fitted with engines and cabs :
8704.31.31	for vehicles of national subdivision 8704.31.43, not more than four years old	u	30%	18%	Ex	–	Rs 603650/u	2.5%
8704.31.32	for vehicles of national subdivision 8704.31.44, more than four years oldICL suspended	u	30%	18%	Ex	–	Rs 1207250/u	2.5%
8704.31.33	for vehicles of national subdivision 8704.31.51, not more than four years old	u	30%	18%	10%	–	Rs 603650/u	2.5%
8704.31.34	for vehicles of national subdivision 8704.31.52, more than four years oldICL suspended	u	30%	18%	Ex	–	Rs 1207250/u	2.5%
8704.31.35	for vehicles of national subdivision 8704.31.63, not more than four years old	u	30%	18%	Ex	–	Rs 603650/u	2.5%
8704.31.36	for vehicles of national subdivision 8704.31.64, more than four years oldICL suspended	u	30%	18%	Ex	–	Rs 1207250/u	2.5%
8704.31.37	for vehicles of national subdivision 8704.31.67, not more than four years old	u	30%	18%	Ex	–	Rs 1690150/u	2.5%
8704.31.38	for vehicles of national subdivision 8704.31.68, more than four years oldICL suspended	u	30%	18%	Ex	–	Rs 3018150/u	2.5%
	Vehicles with separate bodies for cabin and for cargo area, the cabin been designed for 3 persons (adults) or less, including the driver, with no additional space in the cabin that can be converted for other uses, and cargo carrying capacity of less than 2000 kg, but excluding those vehicles with an engine compartment totally protruding to the front of the vehicle from the driving cab :
8704.31.41	Cargo carrying capacity of less than 800kg, not more than four years old	u	30%	18%	Ex	–	Rs 724350/u	2.5%
8704.31.42	Cargo carrying capacity of less than 800kg, more than four years oldICL suspended	u	30%	18%	Ex	–	Rs 1207250/u	2.5%
8704.31.43	Cargo carrying capacity of 800kg or more, not more than four years old	u	30%	18%	Ex	–	Rs 724350/u	2.5%
8704.31.44	Cargo carrying capacity of 800kg or more, more than four years oldICL suspended	u	30%	18%	Ex	–	Rs 1207250/u	2.5%
	Vehicles with separate bodies for cabin and cargo area, cabin been designed for three persons (adults) or less, including the driver with no additional space in the cabin that can be converted for other uses and cargo carrying capacity of 2000 kg or more:
8704.31.51	Not more than four years old	u	30%	18%	Ex	–	Rs 724350/u	2.5%
8704.31.52	More than four years oldICL suspended	u	30%	18%	Ex	–	Rs 2414500/u	2.5%
	Vehicles with separate bodies for cabin and for cargo area, the cabin been designed for 3 persons (adults) or less, including the driver, with no additional space in the cabin that can be converted for other uses, and cargo carrying capacity of less than 2000 kg :
8704.31.61	Vehicles fitted with front leaf springs and Cargo carrying capacity of less than 800kg, not more than four years old	u	30%	18%	Ex	–	Rs 724350/u	2.5%
8704.31.62	Vehicles fitted with front leaf springs and Cargo carrying capacity of less than 800kg , more than four years oldICL suspended	u	30%	18%	Ex	–	Rs 1207250/u	2.5%
8704.31.63	Vehicles fitted with front leaf springs and Cargo carrying capacity of 800kg or more, not more than four years old	u	30%	18%	Ex	–	Rs 724350/u	2.5%
8704.31.64	Vehicles fitted with front leaf springs and Cargo carrying capacity of 800kg or more, more than four years oldICL suspended	u	30%	18%	Ex	–	Rs 1207250/u	2.5%
8704.31.65	Other Vehicles, Cargo carrying capacity of less than 800kg, not more than four years old	u	30%	18%	Ex	–	Rs 1810900/u	2.5%
8704.31.66	Other Vehicles, Cargo carrying capacity of less than 800kg , more than four years oldICL suspended	u	30%	18%	Ex	–	Rs 3018150/u	2.5%
8704.31.67	Other Vehicles, Cargo carrying capacity of 800kg or more, not more than four years old	u	30%	18%	Ex	–	Rs 1810900/u	2.5%
8704.31.68	Other Vehicles, Cargo carrying capacity of 800kg or more, more than four years oldICL suspended	u	30%	18%	Ex	–	Rs 3018150/u	2.5%
	Other vehicles with separate bodies for cabin and cargo area, cabin been designed for six persons (adults) or less including the driver, with no additional space in the cabin that can be converted for other use, and a cargo carrying capacity of 800 kg or more, but excluding those vehicles with an engine compartment totally protruding to the front of the vehicle from the driving cab :
8704.31.71	Not more than four years old	u	30%	18%	Ex	–	Rs 2100/cm3	2.5%
8704.31.72	More than four years old Other :ICL suspended	u	30%	18%	Ex	–	Rs 2100/cm3	2.5%
8704.31.91	Vehicles with separate bodies for cabin and cargo area, not more than four years old	u	30%	18%	Ex	–	Rs 6036300/u	2.5%
8704.31.92	Vehicles with separate bodies for cabin and cargo area, more than four years oldICL suspended	u	30%	18%	Ex	–	Rs 7243550/u	2.5%
8704.31.93	Other not more than four years old	u	30%	18%	Ex	–	Rs 2100/cm3	2.5%
8704.31.99	Other more than four years oldICL suspended	u	30%	18%	Ex	–	Rs 2100/cm3	2.5%
8704.32	g.v.w. exceeding 5 tonnes :	–	–
	Tankers and bowsers with stainless steel tanks for transport of milk and refrigerated trucks :
8704.32.41	Not more than five years old	u	Free	18%	10%	–	–	2.5%
8704.32.42	More than five years old but not more than ten years old	u	Free	18%	Ex	–	Rs 1810900/u	2.5%
8704.32.43	More than ten years oldICL suspended	u	Free	18%	Ex	–	Rs 3621800/u	2.5%
	Garbage trucks equipped with waste compacting mechanism :
8704.32.51	Not more than five years old	u	Free	18%	10%	–	–	2.5%
8704.32.52	More than five years oldICL suspended	u	Free	18%	Ex	–	Rs 150900/u	2.5%
	Other :
8704.32.61	Not more than five years old	u	Free	18%	Ex	–	Rs 1207250/u	2.5%
8704.32.62	More than five years old but not more than ten years old	u	Free	18%	Ex	–	Rs 3018150/u	2.5%
8704.32.63	More than ten years oldICL suspended	u	Free	18%	Ex	–	Rs 4829050/u	2.5%
	Other, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion :
8704.41	g.v.w. not exceeding 5 tonnes	–	–
	Special purpose tankers/bowsers and trucks :
8704.41.11	Tankers / bowsers with stainless steel tanks for transport of milk, not more than five years old	u	Free	18%	10.0%	–	–	2.5%
8704.41.12	Tankers / bowsers with stainless steel tanks for transport of milk, more than five years oldICL suspended	u	Free	18%	10.0%	–	–	2.5%
8704.41.13	Garbage trucks equipped with waste compacting mechanism, not more than five years old	u	Free	18%	10.0%	–	–	2.5%
8704.41.14	Garbage trucks equipped with waste compacting mechanism, more than five years oldICL suspended	u	Free	18%	10.0%	–	–	2.5%
	Auto-trishaws :
8704.41.21	Not more than four years old	u	Free	18%	10.0%	–	Rs 400/cm3	2.5%
8704.41.22	More than four years oldICL suspended	u	Free	18%	10.0%	–	Rs 400/cm3	2.5%
	Chassis fitted with engines and cabs
8704.41.31	for vehicles of national subdivision 8704.41.43, not more than four years old	u	30%	18%	10%	–	Rs 543250/u	2.5%
8704.41.32	for vehicles of national subdivision 8704.41.44, more than four years oldICL suspended	u	30%	18%	10%	–	Rs 1086550/u	2.5%
8704.41.33	for vehicles of national subdivision 8704.41.51, not more than four years old	u	30%	18%	10%	–	Rs 543250/u	2.5%
8704.41.34	for vehicles of national subdivision 8704.41.52, more than four years oldICL suspended	u	30%	18%	10%	–	Rs 1086550/u	2.5%
8704.41.35	for vehicles of national subdivision 8704.41.63, not more than four years old	u	30%	18%	10%	–	Rs 543250/u	2.5%
8704.41.36	for vehicles of national subdivision 8704.41.64, more than four years oldICL suspended	u	30%	18%	10%	–	Rs 1086550/u	2.5%
8704.41.37	for vehicles of national subdivision 8704.41.67, not more than four years old	u	30%	18%	10%	–	Rs 1569450/u	2.5%
8704.41.38	for vehicles of national subdivision 8704.41.68, more than four years oldICL suspended	u	30%	18%	10%	–	Rs 2776700/u	2.5%
	Vehicles with separate bodies for cabin and for cargo area, the cabin been designed for 3 persons (adults) or less, including the driver, with no additional space in the cabin that can be converted for other uses, and cargo carrying capacity of less than 2000 kg, but excluding those vehicles with an engine compartment totally protruding to the front of the vehicle from the driving cab :
8704.41.41	Cargo carrying capacity of less than 800kg, not more than four years old	u	30%	18%	10%	–	Rs 664000/u	2.5%
8704.41.42	Cargo carrying capacity of less than 800kg , more than four years oldICL suspended	u	30%	18%	10%	–	Rs 1086550/u	2.5%
8704.41.43	Cargo carrying capacity of 800kg or more, not more than four years old	u	30%	18%	10%	–	Rs 664000/u	2.5%
8704.41.44	Cargo carrying capacity of 800kg or more, more than four years oldICL suspended	u	30%	18%	10%	–	Rs 1086550/u	2.5%
	Vehicles with separate bodies for cabin and cargo area, the cabin been designed for 3 persons (adults) or less, including the driver, with no additional space in the cabin that can be converted for other uses, and cargo carrying capacity of 2000 kg or more :
8704.41.51	Not more than four years old	u	30%	18%	10%	–	Rs 1086550/u	2.5%
8704.41.52	More than four years oldICL suspended	u	30%	18%	10%	–	Rs 2173050/u	2.5%
	Vehicles with separate bodies for cabin and for cargo area, the cabin been designed for 3 persons (adults) or less, including the driver, with no additional space in the cabin that can be converted for other uses, and cargo carrying capacity of less than 2000 kg :
8704.41.61	Vehicles fitted with front leaf springs and Cargo carrying capacity of less than 800kg, not more than four years old	u	30%	18%	10%	–	Rs 664000/u	2.5%
8704.41.62	Vehicles fitted with front leaf springs and Cargo carrying capacity of less than 800kg, more than four years oldICL suspended	u	30%	18%	10%	–	Rs 1086550/u	2.5%
8704.41.63	Vehicles fitted with front leaf springs and Cargo carrying capacity of 800kg or more, not more than four years old	u	30%	18%	10%	–	Rs 664000/u	2.5%
8704.41.64	Vehicles fitted with front leaf springs and Cargo carrying capacity of 800kg or more, more than four years oldICL suspended	u	30%	18%	10%	–	Rs 1086550/u	2.5%
8704.41.65	Other Vehicles, Cargo carrying capacity of less than 800kg, not more than four years old	u	30%	18%	10%	–	Rs 1690150/u	2.5%
8704.41.66	Other Vehicles, Cargo carrying capacity of less than 800kg , more than four years oldICL suspended	u	30%	18%	10%	–	Rs 2776700/u	2.5%
8704.41.67	Other Vehicles, Cargo carrying capacity of 800kg or more, not more than four years old	u	30%	18%	10%	–	Rs 1690150/u	2.5%
8704.41.68	Other Vehicles, Cargo carrying capacity of 800kg or more, more than four years oldICL suspended	u	30%	18%	10%	–	Rs 2776700/u	2.5%
	Other vehicles with separate bodies for cabin and cargo area, cabin been designed for six persons (adults) or less including the driver, with no additional space in the cabin that can be converted for other use, and a cargo carrying capacity of 800 kg or more, but excluding those vehicles with an engine compartment totally protruding to the front of the vehicle from the driving cab :
8704.41.71	Not more than four years old	u	30%	18%	10%	–	Rs 2173050/u	2.5%
8704.41.72	More than four years oldICL suspended	u	30%	18%	10%	–	Rs 2776700/u	2.5%
	Other :
8704.41.91	Other vehicles with separate bodies for cabin and cargo area, not more than four years old	u	30%	18%	10%	–	Rs 5432650/u	2.5%
8704.41.92	Other vehicles with separate bodies for cabin and cargo area, more than four years oldICL suspended	u	30%	18%	10%	–	Rs 6036300/u	2.5%
8704.41.93	Other vehicles not more than four years old	u	30%	18%	10%	–	Rs 4829050/u	2.5%
8704.41.99	Other vehicles more than four years oldICL suspended	u	30%	18%	10%	–	Rs 6639950/u	2.5%
8704.42	g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes:	–	–
	Tankers and bowsers with stainless steel tanks for transport of milk and refrigerated trucks :
8704.42.41	Not more than five years old	u	Free	18%	10.0%	–	Rs 1690150/u	2.5%
8704.42.42	More than five years old but less than ten years old	u	Free	18%	10.0%	–	Rs 1690150/u	2.5%
8704.42.43	More than ten years oldICL suspended	u	Free	18%	10.0%	–	Rs 3259600/u	2.5%
	Garbage trucks equipped with waste compacting mechanism :
8704.42.51	Not more than five years old	u	Free	18%	10.0%	–	–	2.5%
8704.42.52	More than five years oldICL suspended	u	Free	18%	10.0%	–	Rs 144850/u	2.5%
	Other :
8704.42.61	Not more than five years old	u	Free	18%	10%	–	Rs 1086550/u	2.5%
8704.42.62	More than five years old but less than ten years old	u	Free	18%	10%	–	Rs 2776700/u	2.5%
8704.42.63	More than ten years oldICL suspended	u	Free	18%	10%	–	Rs 4466850/u	2.5%
8704.43	g.v.w. exceeding 20 tonnes	–	–
	Tankers and bowsers with stainless steel tanks for transport of milk and refrigerated trucks :
8704.43.51	Not more than five years old	u	Free	18%	10%	–	–	2.5%
8704.43.52	More than five years old but less than ten years old	u	Free	18%	10%	–	Rs 1690150/u	2.5%
8704.43.53	More than ten years oldICL suspended	u	Free	18%	10%	–	Rs 3259600/u	2.5%
	Garbage trucks equipped with waste compacting mechanism :
8704.43.61	Not more than five years old	u	Free	18%	10%	–	–	2.5%
8704.43.62	More than five years oldICL suspended	u	Free	18%	10%	–	Rs 144850/u	2.5%
	Other :
8704.43.71	Not more than five years old	u	Free	18%	10%	–	Rs 1086550/u	2.5%
8704.43.72	More than five years old but less than ten years old	u	Free	18%	10%	–	Rs 2776700/u	2.5%
8704.43.73	More than ten years oldICL suspended	u	Free	18%	10%	–	Rs 4466850/u	2.5%
	Other, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion :
8704.51	g.v.w. not exceeding 5 tonnes:	–	–
	Special purpose tankers/bowsers and trucks :
8704.51.11	Tankers / bowsers with stainless steel tanks for transport of milk, not more than five years old	u	Free	18%	10%	–	–	2.5%
8704.51.12	Tankers / bowsers with stainless steel tanks for transport of milk,more than five years oldICL suspended	u	Free	18%	10%	–	–	2.5%
8704.51.13	Garbage trucks equipped with waste compacting mechanism, not more than five years old	u	Free	18%	10%	–	–	2.5%
8704.51.14	Garbage trucks equipped with waste compacting mechanism, more than five years oldICL suspended	u	Free	18%	10%	–	–	2.5%
	Auto-trishaws :
8704.51.21	With two-stroke petrol engineICL suspended	u	Free	18%	10%	–	Rs 500/cm3	2.5%
8704.51.22	Other, not more than four years oldICL suspended	u	Free	18%	10%	–	Rs 500/cm3	2.5%
8704.51.23	Other, more than four years oldICL suspended	u	Free	18%	10%	–	Rs 500/cm3	2.5%
	Chassis fitted with engines and cabs :
8704.51.31	for vehicles of national subdivision 8704.51.43, not more than four years old	u	30%	18%	10%	–	Rs 543250/u	2.5%
8704.51.32	for vehicles of national subdivision 8704.51.44, more than four years oldICL suspended	u	30%	18%	10%	–	Rs 1086550/u	2.5%
8704.51.33	for vehicles of national subdivision 8704.51.51, not more than four years old	u	30%	18%	10%	–	Rs 543250/u	2.5%
8704.51.34	for vehicles of national subdivision 8704.51.52, more than four years oldICL suspended	u	30%	18%	10%	–	Rs 1086550/u	2.5%
8704.51.35	for vehicles of national subdivision 8704.51.63, not more than four years old	u	30%	18%	10%	–	Rs 543250/u	2.5%
8704.51.36	for vehicles of national subdivision 8704.51.64, more than four years oldICL suspended	u	30%	18%	10%	–	Rs 1086550/u	2.5%
8704.51.37	for vehicles of national subdivision 8704.51.67, not more than four years old	u	30%	18%	10%	–	Rs 1569450/u	2.5%
8704.51.38	for vehicles of national subdivision 8704.51.68, more than four years oldICL suspended	u	30%	18%	10%	–	Rs 2776700/u	2.5%
	Vehicles with separate bodies for cabin and for cargo area, the cabin been designed for 3 persons (adults) or less, including the driver, with no additional space in the cabin that can be converted for other uses, and cargo carrying capacity of less than 2000 kg, but excluding those vehicles with an engine compartment totally protruding to the front of the vehicle from the driving cab :
8704.51.41	Cargo carrying capacity of less than 800kg, not more than four years old	u	30%	18%	10%	–	Rs 664000/u	2.5%
8704.51.42	Cargo carrying capacity of less than 800kg, more than four years oldICL suspended	u	30%	18%	10%	–	Rs 1086550/u	2.5%
8704.51.43	Cargo carrying capacity of 800kg or more, not more than four years old	u	30%	18%	10%	–	Rs 664000/u	2.5%
8704.51.44	Cargo carrying capacity of 800kg or more, more than four years oldICL suspended	u	30%	18%	10%	–	Rs 1086550/u	2.5%
	Vehicles with separate bodies for cabin and cargo area, cabin been designed for three persons (adults) or less, including the driver with no additional space in the cabin that can be converted for other uses and cargo carrying capacity of 2000 kg or more:
8704.51.51	Not more than four years old	u	30%	18%	10%	–	Rs 664000/u	2.5%
8704.51.52	More than four years oldICL suspended	u	30%	18%	10%	–	Rs 2173050/u	2.5%
	Vehicles with separate bodies for cabin and for cargo area, the cabin been designed for 3 persons (adults) or less, including the driver, with no additional space in the cabin that can be converted for other uses, and cargo carrying capacity of less than 2000 kg :
8704.51.61	Vehicles fitted with front leaf springs and Cargo carrying capacity of less than 800kg, not more than four years old	u	30%	18%	10%	–	Rs 664000/u	2.5%
8704.51.62	Vehicles fitted with front leaf springs and Cargo carrying capacity of less than 800kg , more than four years oldICL suspended	u	30%	18%	10%	–	Rs 1086550/u	2.5%
8704.51.63	Vehicles fitted with front leaf springs and Cargo carrying capacity of 800kg or more, not more than four years old	u	30%	18%	10%	–	Rs 664000/u	2.5%
8704.51.64	Vehicles fitted with front leaf springs and Cargo carrying capacity of 800kg or more, more than four years oldICL suspended	u	30%	18%	10%	–	Rs 1086550/u	2.5%
8704.51.65	Other Vehicles, Cargo carrying capacity of less than 800kg, not more than four years old	u	30%	18%	10%	–	Rs 1569450/u	2.5%
8704.51.66	Other Vehicles, Cargo carrying capacity of less than 800kg , more than four years oldICL suspended	u	30%	18%	10%	–	Rs 2776700/u	2.5%
8704.51.67	Other Vehicles, Cargo carrying capacity of 800kg or more, not more than four years old	u	30%	18%	10%	–	Rs 1569450/u	2.5%
8704.51.68	Other Vehicles, Cargo carrying capacity of 800kg or more, more than four years oldICL suspended	u	30%	18%	10%	–	Rs 2776700/u	2.5%
	Other vehicles with separate bodies for cabin and cargo area, cabin been designed for six persons (adults) or less including the driver, with no additional space in the cabin that can be converted for other use, and a cargo carrying capacity of 800 kg or more, but excluding those vehicles with an engine compartment totally protruding to the front of the vehicle from the driving cab :
8704.51.71	Not more than four years old	u	30%	18%	10%	–	Rs 2050/cm3	2.5%
8704.51.72	More than four years old Other :ICL suspended	u	30%	18%	10%	–	Rs 2050/cm3	2.5%
8704.51.91	Vehicles with separate bodies for cabin and cargo area, not more than four years old	u	30%	18%	10%	–	Rs 5432650/u	2.5%
8704.51.92	Vehicles with separate bodies for cabin and cargo area, more than four years oldICL suspended	u	30%	18%	10%	–	Rs 6036300/u	2.5%
8704.51.93	Other not more than four years old	u	30%	18%	10%	–	Rs 2050/cm3	2.5%
8704.51.99	Other more than four years oldICL suspended	u	30%	18%	10%	–	Rs 2050/cm3	2.5%
8704.52	g.v.w. exceeding 5 tonnes :	–	–
	Tankers and bowsers with stainless steel tanks for transport of milk and refrigerated trucks :
8704.52.41	Not more than five years old	u	Free	18%	10%	–	–	2.5%
8704.52.42	More than five years old but not more than ten years old	u	Free	18%	10%	–	Rs 1569450/u	2.5%
8704.52.43	More than ten years oldICL suspended	u	Free	18%	10%	–	Rs 3259600/u	2.5%
	Garbage trucks equipped with waste compacting mechanism :
8704.52.51	Not more than five years old	u	Free	18%	10%	–	–	2.5%
8704.52.52	More than five years oldICL suspended	u	Free	18%	10%	–	Rs 144850/u	2.5%
	Other :
8704.52.61	Not more than five years old	u	Free	18%	10%	–	Rs 1086550/u	2.5%
8704.52.62	More than five years old but not more than ten years old	u	Free	18%	10%	–	Rs 2776700/u	2.5%
8704.52.63	More than ten years oldICL suspended	u	Free	18%	10%	–	Rs 4587600/u	2.5%
8704.60	Other with only electric motor for propulsion :	–	–
8704.60.10	Electric auto-trishaws not more than five years old	u	30%	18%	Ex	–	Rs 18100/kW	2.5%
8704.60.20	Electric auto-trishaws more than five years oldICL suspended	u	30%	18%	Ex	–	Rs 18100/kW	2.5%
	Other electric, not more than five years old
8704.60.31	Capacity of motors not exceeding 50kW	u	30%	18%	Ex	–	Rs 18100/kW	2.5%
8704.60.32	Capacity of motors exceeding 50kW, but not exceeding 100kW	u	30%	18%	Ex	–	Rs 24100/kW	2.5%
8704.60.33	Capacity of motors exceeding 100kW, but not exceeding 200kW	u	30%	18%	Ex	–	Rs 60400/kW	2.5%
8704.60.34	Capacity of motors exceeding 200kW	u	30%	18%	Ex	–	Rs 96600/kW	2.5%
	Other electric, more than five years old
8704.60.41	Capacity of motors not exceeding 50kWICL suspended	u	30%	18%	Ex	–	Rs 48300/kW	2.5%
8704.60.42	Capacity of motors exceeding 50kW, but not exceeding 100kWICL suspended	u	30%	18%	Ex	–	Rs 72400/kW	2.5%
8704.60.43	Capacity of motors exceeding 100kW, but not exceeding 200kWICL suspended	u	30%	18%	Ex	–	Rs 108700/kW	2.5%
8704.60.44	Capacity of motors exceeding 200kWICL suspended	u	30%	18%	Ex	–	Rs 144900/kW	2.5%
8704.90	Other :	–	–
8704.90.10	Not more than five years old	u	30%	18%	Ex	–	Rs 1207250/u	2.5%
8704.90.90	OtherICL suspended	u	30%	18%	Ex	–	Rs 1810900/u	2.5%
87.05	Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units).
8705.10	Crane lorries :	–	–
8705.10.10	Not more than ten years old	u	Free	18%	10%	–	–	2.5%
8705.10.20	More than ten years oldICL suspended	u	Free	18%	10%	–	–	2.5%
8705.20	Mobile drilling derricks :	–	–
8705.20.10	Not more than seven years old	u	Free	18%	10%	–	–	2.5%
8705.20.20	More than seven years oldICL suspended	u	Free	18%	10%	–	–	2.5%
8705.30	Fire fighting vehicles :	–	–
8705.30.10	Not more than seven years old	u	Free	18%	10%	–	–	2.5%
8705.30.20	More than seven years oldICL suspended	u	Free	18%	10%	–	–	2.5%
8705.40	Concrete-mixer lorries :	–	–
8705.40.10	Not more than ten years old	u	Free	18%	10%	–	–	2.5%
8705.40.20	More than ten years oldICL suspended	u	Free	18%	10%	–	–	2.5%
8705.90	Other :	–	–
	Gully bowzers equipped with suction pumps for extracting sewage water /wastes :
8705.90.21	Not more than seven years old	u	Free	18%	10%	–	–	2.5%
8705.90.22	More than seven years oldICL suspended	u	Free	18%	10%	–	–	2.5%
	Concrete pump trucks :
8705.90.31	Not more than ten years old	u	Free	18%	10%	–	–	2.5%
8705.90.32	More than ten years oldICL suspended	u	Free	18%	10%	–	–	2.5%
	Mobile Workshops :
8705.90.41	Modified vehicles of heading 87.02, not more than three years old	u	Free	18%	10%	–	Rs 5432650/u	2.5%
8705.90.42	Modified vehicles of heading 87.02, more than three years oldICL suspended	u	Free	18%	10%	–	Rs 7243550/u	2.5%
8705.90.43	Modified vehicles of heading 87.03, not more than three years old	u	Free	18%	10%	–	Rs 13300/cm3	2.5%
8705.90.44	Modified vehicles of heading 87.03, more than three years oldICL suspended	u	Free	18%	10%	–	Rs 13300/cm3	2.5%
8705.90.45	Modified vehicles of heading 87.04, not more than three years old	u	Free	18%	10%	–	Rs 5432650/u	2.5%
8705.90.46	Modified vehicles of heading 87.04, more than three years oldICL suspended	u	Free	18%	10%	–	Rs 7243550/u	2.5%
8705.90.47	Other, not more than seven years old	u	Free	18%	10%	–	Rs 1207250/u	2.5%
8705.90.48	Other, more than seven years oldICL suspended	u	Free	18%	10%	–	Rs 3018150/u	2.5%
	Other, Modified vehicles of heading 87.02, 87.03 and 87.04
8705.90.51	Modified vehicles of heading 87.02, not more than three years old	u	Free	18%	10%	–	Rs 5432650/u	2.5%
8705.90.52	Modified vehicles of heading 87.02, more than three years oldICL suspended	u	Free	18%	10%	–	Rs 7243550/u	2.5%
8705.90.53	Modified vehicles of heading 87.03, not more than three years old	u	Free	18%	10%	–	Rs 13300/cm3	2.5%
8705.90.54	Modified vehicles of heading 87.03, more than three years oldICL suspended	u	Free	18%	10%	–	Rs 13300/cm3	2.5%
8705.90.55	Modified vehicles of heading 87.04, not more than three years old	u	Free	18%	10%	–	Rs 5432650/u	2.5%
8705.90.56	Modified vehicles of heading 87.04, more than three years oldICL suspended	u	Free	18%	10%	–	Rs 7243550/u	2.5%
	Other :
8705.90.91	g.v.w. not exceeding 4 tonnes, not more than seven years old	u	Free	18%	Ex	–	Rs 1810900/u	2.5%
8705.90.92	g.v.w. not exceeding 4 tonnes, more than seven years oldICL suspended	u	Free	18%	Ex	–	Rs 3018150/u	2.5%
8705.90.93	g.v.w. exceeding 4 tonnes, not more than seven years old	u	Free	18%	10%	–	–	2.5%
8705.90.94	g.v.w. exceeding 4 tonnes, more than seven years oldICL suspended	u	Free	18%	Ex	–	–	2.5%
87.06	Chassis fitted with engines, for the motor vehicles of heading 87.01 to 87.05.
8706.00.10	New chassis fitted with engines for motor vehicles of heading 87.02, for the transport of twenty eight or more passengers including the driver	u	Free	18%	Ex	–	Rs 1207250/u	2.5%
8706.00.20	New chassis fitted with engines for other motor vehicles of heading 87.02	u	20%	18%	Ex	–	Rs 1207250/u	2.5%
8706.00.30	New chassis fitted with engines for motor vehicles of heading 8704.21, 8704.22, 8704.23, 8704.31 and 8704.32 with a g.v.w. of 3,000 kg or more	u	Free	18%	Ex	–	Rs 1207250/u	2.5%
8706.00.40	Other new chassis fitted with engines for other motor vehicles	u	20%	18%	Ex	–	Rs 2414500/u	2.5%
8706.00.50	Used chassis fitted with enginesICL suspended	u	20% or Rs 400000/u	18%	Ex	–	Rs 2414500/u	2.5%
87.07	Bodies (including cabs), for the motor vehicles of headings 87.01 to 87.05.
8707.10	For the vehicles of heading 87.03 :	–	–
8707.10.10	Used vehicle bodies fully equipped with fittings and accessoriesICL suspended	u	20%	18%	Ex	–	Rs 1207250/u	2.5%
8707.10.20	Other vehicle bodies fully equipped with fittings and accessoriesICL suspended	u	20%	18%	Ex	–	Rs 965800/u	2.5%
8707.10.30	Used vehicle bodies fully equipped with fittings and accessories excluding seats and upholsteryICL suspended	u	20%	18%	Ex	–	Rs 1086550/u	2.5%
8707.10.40	Other vehicle bodies fully equipped with fittings and accessories excluding seats and upholsteryICL suspended	u	20%	18%	Ex	–	Rs 845100/u	2.5%
8707.10.50	Rough coated ,bare body frame with /without doors, bonnet and boot lidL required	u	20%	18%	Ex	–	Rs 362200/u	2.5%
8707.10.60	Used bare body frame with /without doors, bonnet and boot lidICL suspended	u	20%	18%	Ex	–	Rs 1207250/u	2.5%
8707.10.90	OtherL required	u	20%	18%	Ex	–	Rs 1207250/u	2.5%
8707.90	Other :	–	–
8707.90.10	Bodies and cabs incorporating attachments left over in the process of separating same from the main vehicle by cutting, but not meriting classification elsewhere by virtue of those left over attachmentsICL suspended	u	20%	18%	Ex	–	Rs 1207250/u	2.5%
8707.90.20	Other, for the motor vehicles of heading 87.02, for the transport of 25 or more persons including the driver	u	Free	18%	10%	–	–	2.5%
8707.90.30	Other, for the vehicles of sub-heading 8701.20 and the vehicles of heading 87.04, of a G.V.W. exceeding 3,000kg	u	Free	18%	10%	–	–	2.5%
	Other, bodies for the vehicles of 10 or more persons but less than 25 of heading 87.02 including the driver :
8707.90.41	Used bodies fully equipped with fittings and accessoriesICL suspended	u	20%	18%	Ex	–	Rs 1207250/u	2.5%
8707.90.42	Other vehicle bodies fully equipped with fittings and accessoriesICL suspended	u	20%	18%	Ex	–	Rs 965800/u	2.5%
8707.90.43	Used vehicle bodies fully equipped with fittings and accessories excluding seats and upholsteryICL suspended	u	20%	18%	Ex	–	Rs 1086550/u	2.5%
8707.90.44	Other vehicle bodies fully equipped with fittings and accessories excluding seats and upholsteryICL suspended	u	20%	18%	Ex	–	Rs 845100/u	2.5%
8707.90.48	Rough coated ,bare body frame with /without doors, bonnet and boot lidICL suspended	u	20%	18%	Ex	–	Rs 362200/u	2.5%
8707.90.49	Used bare body frame with /without doors, bonnet and boot lidICL suspended	u	20%	18%	Ex	–	Rs 1207250/u	2.5%
8707.90.90	OtherL required	u	20%	18%	Ex	–	Rs 1207250/u	2.5%
87.08	Parts and accessories of the motor vehicles of headings 87.01 to 87.05.
8708.10	Bumpers and parts thereof	kg	20%	18%	10%	–	–	2.5%
	Other parts and accessories of bodies (including cabs) :
8708.21	Safety seat belts	kg	20%	18%	10%	–	–	2.5%
8708.22	Front windscreens (windshields), rear windows and other windows specified in Subheading Note 1 to this Chapter	kg	20%	18%	10%	5%	–	2.5%
8708.29	Other :	–	–
8708.29.10	"Cut-portions" of bodies and cabsICL suspended	kg	20% or Rs 160000/cut portion	18%	Ex	5% or Rs 40000/cut portion	Rs 362200/u	2.5%
8708.29.90	Other	kg	20%	18%	10%	5%	–	2.5%
8708.30	Brakes and servo-brakes; parts thereof	kg	20%	18%	10%	5%	–	2.5%
8708.40	Gear boxes and parts thereof	kg	20%	18%	10%	5%	–	2.5%
8708.50	Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles; parts thereof	kg	20%	18%	10%	5%	–	2.5%
8708.70	Road wheels and parts and accessories thereof :	–	–
8708.70.10	Rims fitted with tyres, showing signs of wearICL suspended	kg	20%	18%	Ex	5%	–	2.5%
8708.70.20	Other, rims fitted with tyres	kg	20%	18%	10%	5%	–	2.5%
8708.70.90	Other	kg	20%	18%	10%	5%	–	2.5%
8708.80	Suspension systems and parts thereof (including shock-absorbers)	kg	20%	18%	10%	5%	–	2.5%
	Other parts and accessories :
8708.91	Radiators and parts thereof :	–	–
8708.91.10	Radiators	kg	20% or Rs 3000/u	18%	10%	30% or Rs 3600/u	–	2.5%
8708.91.20	Radiator cores	kg	20% or Rs 2500/u	18%	10%	30% or Rs 2800/u	–	2.5%
8708.91.90	Other	kg	20%	18%	10%	30%	–	2.5%
8708.92	Silencers (mufflers) and exhaust pipes; parts thereof	kg	20%	18%	10%	10%	–	2.5%
8708.93	Clutches and parts thereof	kg	20%	18%	10%	5%	–	2.5%
8708.94	Steering wheels, steering columns and steering boxes; parts thereof	kg	20%	18%	10%	5%	–	2.5%
8708.95	Safety airbags with inflater system; parts thereof	kg	20%	18%	10%	5%	–	2.5%
8708.99	Other :	–	–
8708.99.10	New chassis not fitted with engines, but with or without fittings for motor vehicles of heading 87.02 and 87.04 with a g.v.w. of 3,000 kg or more	kg	Free	18%	10%	–	–	2.5%
8708.99.20	Other new chassis not fitted with engines, but with or without fittings	kg	20%	18%	10%	10%	–	2.5%
8708.99.30	Other used chassis not fitted with engines, but with or without fittingsICL suspended	kg	20%	18%	Ex	10%	–	2.5%
8708.99.40	"Cut-portions" of motor vehiclesICL suspended	kg	20% or Rs 290000/cut portion	18%	Ex	5% or Rs 75000/cut portion	Rs 362200/u	2.5%
8708.99.90	Other	kg	20%	18%	10%	5%	–	2.5%
87.09	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 :
8709.11	Electrical	u	20%	18%	10%	–	–	2.5%
8709.19	Other	u	20%	18%	10%	–	–	2.5%
8709.90	Parts	kg	20%	18%	Ex	–	–	2.5%
87.10	Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles.
8710.00	Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles.	u	20%	18%	10%	–	–	2.5%
87.11	Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars.
8711.10	With internal combustion piston engine of a cylinder capacity not exceeding 50 cc :	–	–
8711.10.10	Not more than three years old	u	Free	18%	Ex	–	Rs 700/cm3	2.5%
8711.10.20	More than three years oldICL suspended	u	Free	18%	Ex	–	Rs 120750/u	2.5%
8711.20	With internal combustion piston engine of a cylinder capacity exceeding 50 cc but not exceeding 250 cc :	–	–
8711.20.10	Exceeding 50 cc but not exceeding 200 cc, not more than three years old	u	Free	18%	Ex	–	Rs 1400/cm3	2.5%
8711.20.20	Exceeding 50 cc but not exceeding 200 cc, more than three years oldICL suspended	u	Free	18%	Ex	–	Rs 362200/u	2.5%
8711.20.30	Other, not more than three years old	u	Free	18%	Ex	–	Rs 2050/cm3	2.5%
8711.20.40	Other, more than three years oldICL suspended	u	Free	18%	Ex	–	Rs 603650/u	2.5%
8711.30	With internal combustion piston engine of a cylinder capacity exceeding 250 cc but not exceeding 500 cc :	–	–
8711.30.10	Exceeding 250 cc but not exceeding 350 cc, not more than three years old	u	Free	18%	Ex	–	Rs 2050/cm3	2.5%
8711.30.20	Exceeding 250 cc but not exceeding 350 cc, more than three years oldICL suspended	u	Free	18%	Ex	–	Rs 965800/u	2.5%
8711.30.30	Exceeding 350 cc but not exceeding 450 cc, not more than three years old	u	Free	18%	Ex	–	Rs 2750/cm3	2.5%
8711.30.40	Exceeding 350 cc but not exceeding 450 cc , more than three years oldICL suspended	u	Free	18%	Ex	–	Rs 1810900/u	2.5%
8711.30.50	Other, not more than three years old	u	Free	18%	Ex	–	Rs 2750/cm3	2.5%
8711.30.60	Other, more than three years oldICL suspended	u	Free	18%	Ex	–	Rs 1810900/u	2.5%
8711.40	With internal combustion piston engine of a cylinder capacity exceeding 500 cc but not exceeding 800 cc :	–	–
8711.40.10	Not more than three years old	u	Free	18%	Ex	–	Rs 3500/cm3	2.5%
8711.40.20	More than three years oldICL suspended	u	Free	18%	Ex	–	Rs 3018150/u	2.5%
8711.50	With internal combustion piston engine of a cylinder capacity exceeding 800 cc :	–	–
8711.50.10	Exceeding 800 cc but not exceedig 1000 cc, not more than three years old	u	Free	18%	Ex	–	Rs 3500/cm3	2.5%
8711.50.20	Exceeding 800 cc but not exceedig 1000 cc , more than three years oldICL suspended	u	Free	18%	Ex	–	Rs 3621800/u	2.5%
8711.50.30	Other, not more than three years old	u	Free	18%	Ex	–	Rs 4200/cm3	2.5%
8711.50.40	Other, more than three years oldICL suspended	u	Free	18%	Ex	–	Rs 4829050/u	2.5%
8711.60	With electric motor for propulsion :	–	–
8711.60.10	Not more than three years oldICL suspended	u	Free	18%	Ex	–	Rs 9050/kW	2.5%
8711.60.20	More than three years oldICL suspended	u	Free	18%	Ex	–	Rs 18100/kW	2.5%
8711.90	Other	u	Free	18%	10%	–	–	2.5%
87.12	Bicycles and other cycles (including delivery tricycles), not motorised.
8712.00	Bicycles and other cycles (including delivery tricycles), not motorised.	–	–
8712.00.10	Delivery tricycles	u	30%	18%	Ex	–	–	2.5%
8712.00.20	Used bicycleICL suspended	u	30% or Rs 9900/u	18%	10%	10% or Rs 2400/u	–	2.5%
8712.00.90	OtherL required	u	30% or Rs 9900/u	18%	10%	10% or Rs 2400/u	–	2.5%
87.13	Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled.
8713.10	Not mechanically propelled	u	Free	Ex	10%	–	–	–
8713.90	Other	u	Free	Ex	10%	–	–	–
87.14	Parts and accessories of vehicles of headings 87.11 to 87.13.
8714.10	Of motorcycles (including mopeds) :	–	–
8714.10.10	Frames, with or without frount folkL required	kg	Free	18%	10%	–	–	2.5%
8714.10.90	Other	kg	Free	18%	10%	–	–	2.5%
8714.20.00	Of carriages for disabled persons	kg	Free	18%	10%	–	–	2.5%
	Other :
8714.91	Frames and forks, and parts thereof :	–	–
8714.91.10	Bicycle frames	kg	20%	18%	10%	–	–	2.5%
8714.91.20	Front forks	kg	20%	18%	10%	–	–	2.5%
8714.91.90	Other	kg	20%	18%	10%	–	–	2.5%
8714.92	Wheel rims and spokes :	–	–
8714.92.10	Wheel rims	kg	20% or Rs 200/kg	18%	10%	–	–	2.5%
8714.92.90	Other	kg	Free	18%	10%	–	–	2.5%
8714.93	Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocket-wheels	kg	Free	18%	10%	–	–	2.5%
8714.94	Brakes, including coaster braking hubs and hub brakes, and parts thereof	kg	Free	18%	10%	–	–	2.5%
8714.95	Saddles	u	20%	18%	10%	–	–	2.5%
8714.96	Pedals and crank-gear, and parts thereof	kg	Free	18%	10%	–	–	2.5%
8714.99	Other :	–	–
8714.99.10	Mudguards	kg	20%	18%	10%	–	–	2.5%
8714.99.20	Chain stays	kg	20%	18%	10%	–	–	2.5%
8714.99.30	Seat stays	kg	20%	18%	10%	–	–	2.5%
	Other:
8714.99.91	Bicycle rims or wheels, fitted with new tyres, with or without tubes	kg	20%	18%	10%	8%	–	2.5%
8714.99.92	Bicycle rims or wheels, fitted with tyres showing signs of wear, with or without tubes	kg	20%	18%	10%	8%	–	2.5%
8714.99.99	Other	kg	20%	18%	10%	5%	–	2.5%
87.15	Baby carriages and parts thereof.
8715.00	Baby carriages and parts thereof.	kg	30%	18%	10%	10%	–	2.5%
87.16	Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof.
8716.10	Trailers and semi-trailers of the caravan type, for housing or camping :	–	–
8716.10.10	Not more than five years old	u	Free	18%	Ex	–	–	2.5%
8716.10.20	More than five years oldICL suspended	u	30%	18%	10%	–	–	2.5%
8716.20	Self-loading or self-unloading trailers and semi- trailers for agricultural purposes :	–	–
8716.20.10	Not more than five years old	u	20%	18%	10%	–	–	2.5%
8716.20.20	More than five years oldICL suspended	u	20%	18%	10%	–	–	2.5%
	Other trailers and semi-trailers for the transport of goods :
8716.31	Tanker trailers and tanker semi-trailers :	–	–
8716.31.10	Not more than five years old	u	20%	18%	Ex	–	–	2.5%
8716.31.20	More than five years oldICL suspended	u	20%	18%	10%	–	–	2.5%
8716.39	Other :	–	–
8716.39.10	Not more than five years old	u	20%	18%	Ex	5%	–	2.5%
8716.39.20	More than five years oldICL suspended	u	20%	18%	10%	5%	–	2.5%
8716.40	Other trailers and semi-trailers :	–	–
8716.40.10	Not more than five years old	u	20%	18%	10%	–	–	2.5%
8716.40.20	More than five years oldICL suspended	u	20%	18%	10%	–	–	2.5%
8716.80	Other vehicles :	–	–
8716.80.20	Wheelbarrows	u	20%	18%	10%	5%	–	2.5%
8716.80.30	Other not more than five years old	u	20%	18%	10%	–	–	2.5%
8716.80.40	Other more than five years oldICL suspended	u	20%	18%	Ex	–	–	2.5%
8716.90	Parts :	–	–
8716.90.10	For wheelbarrows	kg	20%	18%	10%	5%	–	2.5%
8716.90.90	Others	kg	Free	18%	10%	–	–	2.5%
	cubic centimeter of the engine
	kilowatt of the motor power of x<= 1300 cmᶾ of cylinder capacity exceeding x<= 1500 cmᶾ of cylinder capacity exceeding x<= 2500 cmᶾ of cylinder capacity exceeding x<= 2750 cmᶾ of cylinder capacity exceeding x<= 3000 cmᶾ of cylinder capacity exceeding x<= 4000 cmᶾ of cylinder capacity exceeding
	of cylinder capacity exceeding