THE CUSTOMS TARIFF ACT 1975 (Notification)
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Body

CHAPTER - 87

VEHICLES OTHER THAN RAILWAY OR TRAMWAY ROLLING-STOCK, AND PARTS AND ACCESSORIES THEREOF

Tariff Item	Description of goods	Unit	Drawback rate	Drawback cap per unit in Rs.
(1)	(2)	(3)	(4)	(5)
8701	Tractors (other than tractors of heading 8709)		2%
8702	Motor vehicles for the transport of ten or more persons, including the driver		2%
8703	Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars
870301	Motor cars of a cylinder capacity less than 1000cc with manual transmission or automated manual transmission		2.1%
870302	Motor cars of a cylinder capacity less than 1000cc with automatic transmission		2.7%
870303	Motor cars of a cylinder capacity of 1000cc and above and up to 1200cc with manual transmission or automated manual transmission		3%
870304	Motor cars of a cylinder capacity of 1000cc and above and upto 1200cc with automatic transmission		3.7%
870305	Motor cars of a cylinder capacity exceeding 1200cc but less than 1500cc with manual transmission or automated manual transmission		3%
870306	Motor cars of a cylinder capacity exceeding 1200cc but less than 1500cc with automatic transmission		3.7%
870307	Motor cars of a cylinder capacity of 1500cc and above with manual transmission or automated manual transmission		4%
870308	Motor cars of a cylinder capacity of 1500cc and above with automatic transmission		4.7%
870399	Others		2%
8704	Motor vehicles for the transport of goods		2%
8705	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-mixers lorries, spraying lorries, mobile workshops, mobile radiological units)		2%
8706	Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705		2%
8707	Bodies (including cabs), for the motor vehicles of headings 8701 to 8705		2%
8708	Parts and accessories of the motor vehicles of headings 8701 to 8705
870801	Bumpers and other parts and components of tractors		2%
870802	Safety seat belts and parts thereof		2%
870803	Brakes and servo brakes and parts thereof		2%
870804	Gear boxes and parts thereof		2%
870805	Drive axles with differential, whether or not provided with other transmission components, non-driving axles and parts thereof		2%
870806	Road wheels and parts thereof		2%
870807	Suspension systems and parts thereof		2%
870808	Radiators and parts thereof		2%
870809	Silencers (mufflers) and exhaust pipes and parts thereof		2%
870810	Clutches and parts thereof		2%
870811	Steering wheels, steering columns, steering boxes and parts thereof		2%
870812	Safety airbags with inflator systems and parts thereof		2%
870813	Vibration dampeners and other parts, made predominantly of ABS/Poly carbonate ABS		2%
870814	Vibration dampeners and other parts, made predominantly of synthetic rubber		2%
870899	Others		2%
8709	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		2%
8710	Tanks and other armoured fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles		Nil
8711	Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars
871101	Motorcycles of cylinder capacity of 500cc and above	Piece	3%	11177
871199	Others		2%
8712	Bicycles and other cycles (including delivery tricycles), not motorised
871201	Bicycle single speed with or without accessories	1 No.	2%	68.3
871202	Multi-speed bicycle with gears/geared hub or having multi-speed chain wheel and crank with multi-speed free wheel, with or without accessories	1 No.	8.6%	463.7
871203	Mountain terrain bicycle with multi speed gear with or without accessories	1 No.	8.2%	323
871204	Delivery tricycle for goods/Cycle rickshaws	1 No.	2%	68.3
871299	Others	1 No.	2%	68.3
8713	Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled		2%
8714	Parts and accessories of vehicles of headings 8711 to 8713
871401	BB axle	100 Pcs	2%	61
871402	BB Cup set of 3	1 Set	2%	0.6
871403	Deleted
871404	Brake set	1 Set	2%	3.2
871405	Chain	100 Pcs	2%	142
871406	Chain Adjuster	Pair	2%	0.1
871407	Single speed Chain wheel and Crank (Crank made of steel)	1 Set	2%	3.1
871408	Cotter pin-Set of 2	1 Set	2%	0.1
871409	Frame made of steel with or without BB cup and axle	Piece	2%	17
871410	Fork	100 Pcs	2%	531
871411	Fork Fitting	1 Set	2%	0.9
871412	Free wheel single speed	100 Pcs	2%	104
871413	Handle bar made of steel	1 Set	2%	5.4
871414	Handle stem made of steel	100 Pcs	2%	101.6
871415	Hub (front or rear) made of steel	100 Pcs	2%	128
871416	Lamp bracket	100 Pcs	2%	42
871417	Mudguard (pair)	Pair	2%	3.8
871418	Pedal (pair)	Pair	2%	1.5
871419	Rim (pair) made of steel	Pair	2%	6.4
871420	Saddle	100 Pcs	2%	332
871421	Seat Pillar	100 Pcs	2%	41
871422	Spokes set of 144 pieces	1 Set	2%	4
871423	Single speed Chain wheel and Crank (Crank made of aluminium)	Kg	2%	13.5
871424	Cranks made of aluminium	Kg	2%	15
871425	Triple chain wheel and crank set	1 Set	2%	4
871426	Handle Bar Switch	Piece	2%	20
871427	Half Collets for engine valves	Piece	2%	3
871428	Motorcycles including Moped Chain/ Automotive Timing Chains (all types including spares)
871429	Chain wheel	Piece	2%	3
871430	Multispeed free wheel	Piece	2%	3
871431	Frame made of aluminium with or without BB cup and axle	Piece	2%	15
871499	Others	Kg	2%	9
8715	Baby carriages and parts thereof		2%
8716	Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof
871601	Self-loading or self-unloading trailers and semi trailers of a type used for agricultural purposes	1 No.	2%	3364
871699	Others		2%