Notification No. 39/2008-CE dated 13.6.2008
Government hikes excise duty in CHAPTER 87 - Vehicles other than railway or
tramway rolling-stock, and parts and accessories thereof
G.S.R. (E).- Whereas the Central Government is satisfied that
the duty of excise [called the Central Value Added Tax (CENVAT)] leviable on
motor vehicles and motor cars falling under tariff item Nos. 87021011, 87021012,
87021019, 87029011, 87029012, 87029019, 87032310, 87032391, 87032392, 87032399,
87032410, 87032491, 87032492, 87032499, 87033210, 87033291, 87033292, 87033299,
87033310, 87033391, 87033392, 87033399 and 87039090 of the First Schedule to the
Central Excise Tariff Act, 1985 (5 of 1986), should be increased and that
circumstances exist which render it necessary to take immediate action;
Now, therefore, in exercise of the powers conferred by clause (b) of sub-section
(1) of section 3 of the said Central Excise Tariff Act, the Central Government,
hereby directs that the First Schedule of the said Central Excise Tariff Act
shall be amended in the following manner, namely :-
In the First Schedule to the said Central Excise Tariff Act, in Section XVII, in
Chapter 87, -
(i) against tariff item No. 87021011 occurring in column (2), for the entry in
column (4), the entry “24% + Rs.20,000 per unit” shall be substituted;
(ii) against tariff item No. 87021012 occurring in column (2), for the entry in
column (4), the entry “24% + Rs.20,000 per unit” shall be substituted;
(iii) against tariff item No. 87021019 occurring in column (2), for the entry in
column (4), the entry “24% + Rs.20,000 per unit” shall be substituted;
(iv) against tariff item No. 87029011 occurring in column (2), for the entry in
column (4), the entry “24% + Rs.20,000 per unit” shall be substituted;
(v) against tariff item No. 87029012 occurring in column (2), for the entry in
column (4), the entry “24% + Rs.20,000 per unit” shall be substituted;
(vi) against tariff item No. 87029019 occurring in column (2), for the entry in
column (4), the entry “24% + Rs.20,000 per unit” shall be substituted;
(vii) against tariff item No. 87032310 occurring in column (2), for the entry in
column (4), the entry “24% + Rs.20,000 per unit” shall be substituted;
(viii) against tariff item No. 87032391 occurring in column (2), for the entry
in column (4), the entry “24% + Rs.20,000 per unit” shall be substituted;
(ix) against tariff item No. 87032392 occurring in column (2), for the entry in
column (4), the entry “24% + Rs.20,000 per unit” shall be substituted;
(x) against tariff item No. 87032399 occurring in column (2), for the entry in
column (4), the entry “24% + Rs.20,000 per unit” shall be substituted;
(xi) against tariff item No. 87032410 occurring in column (2), for the entry in
column (4), the entry “24% + Rs.20,000 per unit” shall be substituted;
(xii) against tariff item No. 87032491 occurring in column (2), for the entry in
column (4), the entry “24% + Rs.20,000 per unit” shall be substituted;
(xiii) against tariff item No. 87032492 occurring in column (2), for the entry
in column (4), the entry “24% + Rs.20,000 per unit” shall be substituted;
(xiv) against tariff item No. 87032499 occurring in column (2), for the entry in
column (4), the entry “24% + Rs.20,000 per unit” shall be substituted;
(xv) against tariff item No. 87033210 occurring in column (2), for the entry in
column (4), the entry “24% + Rs.20,000 per unit” shall be substituted;
(xvi) against tariff item No. 87033291 occurring in column (2), for the entry in
column (4), the entry “24% + Rs.20,000 per unit” shall be substituted;
(xvii) against tariff item No. 87033292 occurring in column (2), for the entry
in column (4), the entry “24% + Rs.20,000 per unit” shall be substituted;
(xviii) against tariff item No. 87033299 occurring in column (2), for the entry
in column (4), the entry “24% + Rs.20,000 per unit” shall be substituted;
(xix) against tariff item No. 87033310 occurring in column (2), for the entry in
column (4), the entry “24% + Rs.20,000 per unit” shall be substituted;
(xx) against tariff item No. 87033391 occurring in column (2), for the entry in
column (4), the entry “24% + Rs.20,000 per unit” shall be substituted;
(xxi) against tariff item No. 87033392 occurring in column (2), for the entry in
column (4), the entry “24% + Rs.20,000 per unit” shall be substituted;
(xxii) against tariff item No. 87033399 occurring in column (2), for the entry
in column (4), the entry “24% + Rs.20,000 per unit” shall be substituted;
(xxiii) against tariff item No. 87039090 occurring in column (2), for the entry
in column (4), the entry “24% + Rs.20,000 per unit” shall be substituted.
(F. No. 334/5/2008-TRU)(Unmesh Wagh)
Under Secretary to the Government of India
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