{"act":{"id":"finance-act-2016","short_title":"The Finance Act, 2016","long_title":"An Act to give effect to the financial proposals of the Central Government for the financial year 2016-2017.","act_number":null,"act_year":2016,"enact_date":"2016-06-27","enforcement_date":null,"ministry":"Ministry of Finance","department":"Department of Revenue","jurisdiction":"CENTRAL","unit":"section","section_count":276,"in_force":true,"spent":false,"spent_note":null,"duplicate_of":null,"text_source":"published","scan_url":null,"url":"https://indiacode.ecourtsindia.com/finance-act-2016/"},"unit":"section","section":{"number":"Ninth Schedule","heading":"Ninth Schedule","text":"THE NINTH SCHEDULE (See section 147) Tariff Item | Description of goods | Unit | Rate of Duty (1) | (2) | (3) | (4) In the Second Schedule to the Central Excise Tariff Act,— (i) | in heading 4011, for tariff items 4011 61 00 to 4011 99 00 and the entries relating thereto, the following shall be substituted, namely:— \"4011 50 90 | - - - | Other | u | 8% 4011 70 00 | - | Of a kind used on agricultural or forestry vehicles and machines | u | 8% 4011 80 00 | - | Of a kind used on construction, mining or industrial handling vehicles and machines | u | 8% 4011 90 00 | - | Other | u | 8%''; (ii) | for sub-heading 5402 20 and the entries relating thereto, the following shall be substituted, namely:— \"5402 20 | - - | High tenacity yarn of polyesters, whether or not textured: \"; (iii) | in heading 8415, for sub-heading 8415 10 and the entries relating thereto, the following shall be substituted, namely:— '8415 10 | - | Of a kind designed to be fixed to a window, wall, ceiling or floor, self-contained or \"split-system\":'; (iv) | in sub-heading 8702 10, for tariff items 8702 10 11 to 8702 10 99, sub- heading 8702 90, tariff items 8702 90 11 to 8702 90 20 and the entries relating thereto, the following shall be substituted, namely:— \"8702 10 | - - - - | With only compression-ignition internal combustion piston engine (diesel or semi-diesel): - - - - | Vehicles for transport of not more than 13 persons, including the driver: 8702 10 11 | - - - - | Integrated monocoque vehicle, air-conditioned | u | 8% 8702 10 12 | - - - - | Integrated monocoque vehicle, non air-conditioned | u | 8% 8702 10 18 | - - - - | Other, air-conditioned | u | 8% 8702 10 19 | - - - - | Other, non air-conditioned | u | 8% Other: 8702 10 21 | - - - - | Integrated monocoque vehicle, air-conditioned | u | 8% 8702 10 22 | - - - - | Integrated monocoque vehicle, non air-conditioned | u | 8% 8702 10 28 | - - - - | Other, air-conditioned | u | 8% 8702 10 29 | - - - - | Other, non air-conditioned | u | 8% 8702 20 | - | With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion: - - - | Vehicles for transport of not more than 13 persons, including the driver: 8702 20 11 | - - - - | Integrated monocoque vehicle, air-conditioned | u | 8% 8702 20 12 | - - - - | Integrated monocoque vehicle, non air-conditioned | u | 8% 8702 20 18 | - - - - | Other, air-conditioned | u | 8% 8702 20 19 | - - - | Other, non air-conditioned | u | 8% - | Other: 8702 20 21 | - - - - | Integrated monocoque vehicle, air-conditioned | u | 8% 8702 20 22 | - - - - | Integrated monocoque vehicle, non air-conditioned | u | 8% 8702 20 28 | - - - - | Other, air-conditioned | u | 8% 8702 20 29 | - - - - | Other, non air-conditioned | u | 8% 8702 30 | - - - - | With both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion: - - - | Vehicles for transport of not more than 13 persons, including the driver: 8702 30 11 | - - - - | Integrated monocoque vehicle, air-conditioned | u | 8% 8702 30 12 | - - - - | Integrated monocoque vehicle, non air-conditioned | u | 8% 8702 30 18 | - - - - | Other, air-conditioned | u | 8% 8702 30 19 | - - - - | Other, non air-conditioned | u | 8% - - - | Other: 8702 30 21 | - - - - | Integrated monocoque vehicle, air-conditioned | u | 8% 8702 30 22 | - - - - | Integrated monocoque vehicle, non air-conditioned | u | 8% 8702 30 28 | - - - - | Other, air-conditioned | u | 8% 8702 30 29 | - - - - | Other, non air-conditioned | u | 8% 8702 40 | - | With only electric motor for propulsion: - - - | Vehicles for transport of not more than 13 persons, including the driver: 8702 40 11 | - - - - | Integrated monocoque vehicle, air-conditioned | u | 8% 8702 40 12 | - - - - | Integrated monocoque vehicle, non air-conditioned | u | 8% 8702 40 18 | - - - - | Other, air-conditioned | u | 8% 8702 40 19 | - - - - | Other, non air-conditioned | u | 8% - - - | Other: 8702 40 21 | - - - - | Integrated monocoque vehicle, air-conditioned | u | 8% 8702 40 22 | - - - - | Integrated monocoque vehicle, non air-conditioned | u | 8% 8702 40 28 | - - - - | Other, air-conditioned | u | 8% 8702 40 29 | - - - - | Other, non air-conditioned | u | 8% 8702 90 | - | Other: - - - | Vehicles for transport of not more than 13 persons, including the driver: 8702 90 11 | - - - - | Integrated monocoque vehicle, air-conditioned | u | 8% 8702 90 12 | - - - - | Integrated monocoque vehicle, non air-conditioned | u | 8% 8702 90 18 | - - - - | Other, air-conditioned | u | 8% 8702 90 19 | - - - | Other, non air-conditioned | u | 8% - - - | Other: 8702 90 21 | - - - - | Integrated monocoque vehicle, air-conditioned | u | 8% 8702 90 22 | - - - - | Integrated monocoque vehicle, non air-conditioned | u | 8% 8702 90 28 | - - - - | Other, air-conditioned | u | 8% 8702 90 29 | - - - - | Other, non air-conditioned | u | 8%\"; (v) | in sub-heading 8703 10,— (a) | in the entry in column (2) occurring after tariff item 8703 10 90 and the entries relating thereto, after the word \"with\", the word \"only\" shall be inserted; (b) | in the entry in column (2) occurring after tariff item 8703 24 99 and the entries relating thereto, for the word \"with\", the word \"only\" shall be inserted; (c) | after tariff item 8703 33 99 and the entries relating thereto, the following shall be inserted, namely:— \"8703 40 | - | Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power: 8703 40 10 | - - - | Vehicles principally designed for transport of more than seven persons, including driver | u | 8% 8703 40 20 | - - - | Specialised transport vehicles such as ambulances, prison vans and the like | u | 8% 8703 40 30 | - - - | Motor cars | u | 8% 8703 40 40 | - - - | Three-wheeled vehicles | u | 8% 8703 40 90 | - - - | Other | u | 8% 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: 8703 50 10 | - - - | Vehicles principally designed for transport of more than seven persons, including driver | u | 8% 8703 50 20 | - - - | Specialised transport vehicles such as ambulances, prison vans and the like | u | 8% 8703 50 30 | - - - | Motor cars | u | 8% 8703 50 40 | - - - | Three-wheeled vehicles | u | 8% 8703 50 90 | - - - | Other | u | 8% 8703 60 | - | Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, capable of being charged by plugging to external source of electric power: 8703 60 10 | - - - | Vehicles principally designed for transport of more than seven persons, including driver | u | 8% 8703 60 20 | - - - | Specialised transport vehicles such as ambulances, prison vans and the like | u | 8% 8703 60 30 | - - - | Motor cars | u | 8% 8703 60 40 | - - - | Three-wheeled vehicles | u | 8% 8703 60 90 | - - - | Other | u | 8% 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: 8703 70 10 | - - - | Vehicles principally designed for transport of more than seven persons, including driver | u | 8% 8703 70 20 | - - - | Specialised transport vehicles such as ambulances, prison vans and the like | u | 8% 8703 70 30 | - - - | Motor cars | u | 8% 8703 70 40 | - - - | Three-wheeled vehicles | u | 8% 8703 70 90 | - - - | Other | u | 8% 8703 80 | - | Other vehicles, with only electric motor for propulsion: 8703 80 10 | - - - | Vehicles principally designed for transport of more than seven persons, including driver | u | 8% 8703 80 20 | - - - | Specialised transport vehicles such as ambulances, prison vans and the like | u | 8% 8703 80 30 | - - - | Motor cars | u | 8% 8703 80 40 | - - - | Three-wheeled vehicles | u | 8% 8703 80 90 | - - - | Other | u | 8%\"; (vi) | for sub-heading 8703 90, tariff items 8703 90 10 and 8703 90 90 and the entries relating thereto, the following shall be substituted, namely:— \"8703 90 00 | - | Other | u | 8%\".","html":"<p><b>THE NINTH SCHEDULE </b></p><p>(<i>See </i>section 147)</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>Tariff Item</td><td>Description of goods</td><td>Unit</td><td>Rate of Duty</td></tr><tr><td>(1)</td><td>(2)</td><td>(3)</td><td>(4)</td></tr></table></div><p>In the Second Schedule to the Central Excise Tariff Act,—</p><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(i)</td><td></td><td>in heading 4011, for tariff items 4011 61 00 to 4011 99 00 and the entries relating thereto, the following shall be substituted, namely:—</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>\"4011 50 90</td><td>- - -</td><td>Other</td><td>u</td><td>8%</td></tr><tr><td>4011 70 00</td><td>-</td><td>Of a kind used on agricultural or forestry vehicles and machines</td><td>u</td><td>8%</td></tr><tr><td>4011 80 00</td><td>-</td><td>Of a kind used on construction, mining or industrial handling vehicles and machines</td><td>u</td><td>8%</td></tr><tr><td>4011 90 00</td><td>-</td><td>Other</td><td>u</td><td>8%'';</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(ii)</td><td></td><td>for sub-heading 5402 20 and the entries relating thereto, the following shall be substituted, namely:—</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>\"5402 20</td><td>- -</td><td><i>High tenacity yarn of polyesters, whether or not textured: \";</i></td><td></td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(iii)</td><td></td><td>in heading 8415, for sub-heading 8415 10 and the entries relating thereto, the following shall be substituted, namely:—</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>'8415 10</td><td>-</td><td><i>Of a kind designed to be fixed to a window, wall, ceiling or floor, self-contained or \"split-system\":';</i></td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(iv)</td><td></td><td>in sub-heading 8702 10, for tariff items 8702 10 11 to 8702 10 99, sub- heading 8702 90, tariff items 8702 90 11 to 8702 90 20 and the entries relating thereto, the following shall be substituted, namely:—</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>\"8702 10</td><td>- - - -</td><td><i>With only compression-ignition internal combustion piston engine (diesel or semi-diesel):</i></td><td></td><td></td></tr><tr><td></td><td>- - - -</td><td><i>Vehicles for transport of not more than 13 persons, including the driver:</i></td><td></td><td></td></tr><tr><td>8702 10 11</td><td>- - - -</td><td>Integrated monocoque vehicle, air-conditioned</td><td>u</td><td>8%</td></tr><tr><td>8702 10 12</td><td>- - - -</td><td>Integrated monocoque vehicle, non air-conditioned</td><td>u</td><td>8%</td></tr><tr><td>8702 10 18</td><td>- - - -</td><td>Other, air-conditioned</td><td>u</td><td>8%</td></tr><tr><td>8702 10 19</td><td>- - - -</td><td>Other, non air-conditioned</td><td>u</td><td>8%</td></tr><tr><td></td><td></td><td><i>Other:</i></td><td></td><td></td></tr><tr><td>8702 10 21</td><td>- - - -</td><td>Integrated monocoque vehicle, air-conditioned</td><td>u</td><td>8%</td></tr><tr><td>8702 10 22</td><td>- - - -</td><td>Integrated monocoque vehicle, non air-conditioned</td><td>u</td><td>8%</td></tr><tr><td>8702 10 28</td><td>- - - -</td><td>Other, air-conditioned</td><td>u</td><td>8%</td></tr><tr><td>8702 10 29</td><td>- - - -</td><td>Other, non air-conditioned</td><td>u</td><td>8%</td></tr><tr><td>8702 20</td><td>-</td><td><i>With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion:</i></td><td></td><td></td></tr><tr><td></td><td>- - -</td><td><i>Vehicles for transport of not more than 13 persons, including the driver:</i></td><td></td><td></td></tr><tr><td>8702 20 11</td><td>- - - -</td><td>Integrated monocoque vehicle, air-conditioned</td><td>u</td><td>8%</td></tr><tr><td>8702 20 12</td><td>- - - -</td><td>Integrated monocoque vehicle, non air-conditioned</td><td>u</td><td>8%</td></tr><tr><td>8702 20 18</td><td>- - - -</td><td>Other, air-conditioned</td><td>u</td><td>8%</td></tr><tr><td>8702 20 19</td><td>- - -</td><td>Other, non air-conditioned</td><td>u</td><td>8%</td></tr><tr><td></td><td>-<i></i></td><td><i> Other:</i></td><td></td><td></td></tr><tr><td>8702 20 21</td><td>- - - -</td><td>Integrated monocoque vehicle, air-conditioned</td><td>u</td><td>8%</td></tr><tr><td>8702 20 22</td><td>- - - -</td><td>Integrated monocoque vehicle, non air-conditioned</td><td>u</td><td>8%</td></tr><tr><td>8702 20 28</td><td>- - - -</td><td>Other, air-conditioned</td><td>u</td><td>8%</td></tr><tr><td>8702 20 29</td><td>- - - -</td><td>Other, non air-conditioned</td><td>u</td><td>8%</td></tr><tr><td>8702 30</td><td>- - - -</td><td><i>With both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion:</i></td><td></td><td></td></tr><tr><td></td><td>- - -</td><td><i>Vehicles for transport of not more than 13 persons, including the driver:</i></td><td></td><td></td></tr><tr><td>8702 30 11</td><td>- - - -</td><td>Integrated monocoque vehicle, air-conditioned</td><td>u</td><td>8%</td></tr><tr><td>8702 30 12</td><td>- - - -</td><td>Integrated monocoque vehicle, non air-conditioned</td><td>u</td><td>8%</td></tr><tr><td>8702 30 18</td><td>- - - -</td><td>Other, air-conditioned</td><td>u</td><td>8%</td></tr><tr><td>8702 30 19</td><td>- - - -</td><td>Other, non air-conditioned</td><td>u</td><td>8%</td></tr><tr><td></td><td>- - -</td><td><i>Other:</i></td><td></td><td></td></tr><tr><td>8702 30 21</td><td>- - - -</td><td>Integrated monocoque vehicle, air-conditioned</td><td>u</td><td>8%</td></tr><tr><td>8702 30 22</td><td>- - - -</td><td>Integrated monocoque vehicle, non air-conditioned</td><td>u</td><td>8%</td></tr><tr><td>8702 30 28</td><td>- - - -</td><td>Other, air-conditioned</td><td>u</td><td>8%</td></tr><tr><td>8702 30 29</td><td>- - - -</td><td>Other, non air-conditioned</td><td>u</td><td>8%</td></tr><tr><td>8702 40</td><td>-</td><td><i>With only electric motor for propulsion:</i></td><td></td><td></td></tr><tr><td></td><td>- - -</td><td><i>Vehicles for transport of not more than 13 persons, including the driver:</i></td><td></td><td></td></tr><tr><td>8702 40 11</td><td>- - - -</td><td>Integrated monocoque vehicle, air-conditioned</td><td>u</td><td>8%</td></tr><tr><td>8702 40 12</td><td>- - - -</td><td>Integrated monocoque vehicle, non air-conditioned</td><td>u</td><td>8%</td></tr><tr><td>8702 40 18</td><td>- - - -</td><td>Other, air-conditioned</td><td>u</td><td>8%</td></tr><tr><td>8702 40 19</td><td>- - - -</td><td>Other, non air-conditioned</td><td>u</td><td>8%</td></tr><tr><td></td><td>- - -</td><td><i>Other:</i></td><td></td><td></td></tr><tr><td>8702 40 21</td><td>- - - -</td><td>Integrated monocoque vehicle, air-conditioned</td><td>u</td><td>8%</td></tr><tr><td>8702 40 22</td><td>- - - -</td><td>Integrated monocoque vehicle, non air-conditioned</td><td>u</td><td>8%</td></tr><tr><td>8702 40 28</td><td>- - - -</td><td>Other, air-conditioned</td><td>u</td><td>8%</td></tr><tr><td>8702 40 29</td><td>- - - -</td><td>Other, non air-conditioned</td><td>u</td><td>8%</td></tr><tr><td>8702 90</td><td>-</td><td><i>Other:</i></td><td></td><td></td></tr><tr><td></td><td>- - -</td><td><i>Vehicles for transport of not more than 13 persons, including the driver:</i></td><td></td><td></td></tr><tr><td>8702 90 11</td><td>- - - -</td><td>Integrated monocoque vehicle, air-conditioned</td><td>u</td><td>8%</td></tr><tr><td>8702 90 12</td><td>- - - -</td><td>Integrated monocoque vehicle, non air-conditioned</td><td>u</td><td>8%</td></tr><tr><td>8702 90 18</td><td>- - - -</td><td>Other, air-conditioned</td><td>u</td><td>8%</td></tr><tr><td>8702 90 19</td><td>- - -</td><td>Other, non air-conditioned</td><td>u</td><td>8%</td></tr><tr><td></td><td>- - -</td><td><i>Other:</i></td><td></td><td></td></tr><tr><td>8702 90 21</td><td>- - - -</td><td>Integrated monocoque vehicle, air-conditioned</td><td>u</td><td>8%</td></tr><tr><td>8702 90 22</td><td>- - - -</td><td>Integrated monocoque vehicle, non air-conditioned</td><td>u</td><td>8%</td></tr><tr><td>8702 90 28</td><td>- - - -</td><td>Other, air-conditioned</td><td>u</td><td>8%</td></tr><tr><td>8702 90 29</td><td>- - - -</td><td>Other, non air-conditioned</td><td>u</td><td>8%\";</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(v)</td><td></td><td>in sub-heading 8703 10,—</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(<i>a</i>)</td><td></td><td>in the entry in column (2) occurring after tariff item 8703 10 90 and the entries relating thereto, after the word \"with\", the word \"only\" shall be inserted;</td></tr><tr><td>(<i>b</i>)</td><td></td><td>in the entry in column (2) occurring after tariff item 8703 24 99 and the entries relating thereto, for the word \"with\", the word \"only\" shall be inserted;</td></tr><tr><td>(<i>c</i>)</td><td></td><td>after tariff item 8703 33 99 and the entries relating thereto, the following shall be inserted, namely:—</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>\"8703 40</td><td>-</td><td><i>Other vehicles, with both spark-ignition internal combustion </i>reciprocating <i>piston engine and electric motor as motors for propulsion, other than those capable of being charged by plugging to external source of electric power:</i></td><td></td><td></td></tr><tr><td>8703 40 10</td><td>- - -</td><td>Vehicles principally designed for transport of more than seven persons, including driver</td><td>u</td><td>8%</td></tr><tr><td>8703 40 20</td><td>- - -</td><td>Specialised transport vehicles such as ambulances, prison vans and the like</td><td>u</td><td>8%</td></tr><tr><td>8703 40 30</td><td>- - -</td><td>Motor cars</td><td>u</td><td>8%</td></tr><tr><td>8703 40 40</td><td>- - -</td><td>Three-wheeled vehicles</td><td>u</td><td>8%</td></tr><tr><td>8703 40 90</td><td>- - -</td><td>Other</td><td>u</td><td>8%</td></tr><tr><td>8703 50</td><td>-</td><td><i>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:</i></td><td></td><td></td></tr><tr><td>8703 50 10</td><td>- - -</td><td>Vehicles principally designed for transport of more than seven persons, including driver</td><td>u</td><td>8%</td></tr><tr><td>8703 50 20</td><td>- - -</td><td>Specialised transport vehicles such as ambulances, prison vans and the like</td><td>u</td><td>8%</td></tr><tr><td>8703 50 30</td><td>- - -</td><td>Motor cars</td><td>u</td><td>8%</td></tr><tr><td>8703 50 40</td><td>- - -</td><td>Three-wheeled vehicles</td><td>u</td><td>8%</td></tr><tr><td>8703 50 90</td><td>- - -</td><td>Other</td><td>u</td><td>8%</td></tr><tr><td>8703 60</td><td>-</td><td><i>Other vehicles, with both spark-ignition internal combustion reciprocating piston engine and electric motor as motors for propulsion, capable of being </i>c<i>harged by plugging to external source of electric power:</i></td><td></td><td></td></tr><tr><td>8703 60 10</td><td>- - -</td><td>Vehicles principally designed for transport of more than seven persons, including driver</td><td>u</td><td>8%</td></tr><tr><td>8703 60 20</td><td>- - -</td><td>Specialised transport vehicles such as ambulances, prison vans and the like</td><td>u</td><td>8%</td></tr><tr><td>8703 60 30</td><td>- - -</td><td>Motor cars</td><td>u</td><td>8%</td></tr><tr><td>8703 60 40</td><td>- - -</td><td>Three-wheeled vehicles</td><td>u</td><td>8%</td></tr><tr><td>8703 60 90</td><td>- - -</td><td>Other</td><td>u</td><td>8%</td></tr><tr><td>8703 70</td><td>-</td><td><i>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:</i></td><td></td><td></td></tr><tr><td>8703 70 10</td><td>- - -</td><td>Vehicles principally designed for transport of more than seven persons, including driver</td><td>u</td><td>8%</td></tr><tr><td>8703 70 20</td><td>- - -</td><td>Specialised transport vehicles such as ambulances, prison vans and the like</td><td>u</td><td>8%</td></tr><tr><td>8703 70 30</td><td>- - -</td><td>Motor cars</td><td>u</td><td>8%</td></tr><tr><td>8703 70 40</td><td>- - -</td><td>Three-wheeled vehicles</td><td>u</td><td>8%</td></tr><tr><td>8703 70 90</td><td>- - -</td><td>Other</td><td>u</td><td>8%</td></tr><tr><td>8703 80</td><td>-</td><td><i>Other vehicles, with only electric motor for propulsion:</i></td><td></td><td></td></tr><tr><td>8703 80 10</td><td>- - -</td><td>Vehicles principally designed for transport of more than seven persons, including driver</td><td>u</td><td>8%</td></tr><tr><td>8703 80 20</td><td>- - -</td><td>Specialised transport vehicles such as ambulances, prison vans and the like</td><td>u</td><td>8%</td></tr><tr><td>8703 80 30</td><td>- - -</td><td>Motor cars</td><td>u</td><td>8%</td></tr><tr><td>8703 80 40</td><td>- - -</td><td>Three-wheeled vehicles</td><td>u</td><td>8%</td></tr><tr><td>8703 80 90</td><td>- - -</td><td>Other</td><td>u</td><td>8%\";</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>(vi)</td><td></td><td>for sub-heading 8703 90, tariff items 8703 90 10 and 8703 90 90 and the entries relating thereto, the following shall be substituted, namely:—</td></tr></table></div><div class=\"tablewrap\"><table class=\"dtable\"><tr><td>\"8703 90 00</td><td>-</td><td>Other</td><td>u</td><td>8%\".</td></tr></table></div>","words":1803,"text_source":"published"},"classification":[],"instruments":[],"judgments":[],"corresponds_to":[],"url":"https://indiacode.ecourtsindia.com/finance-act-2016/section/Ninth%20Schedule/","note":null,"source_note":"Harvested from the Income Tax Department's own portal at incometaxindia.gov.in, which publishes the Finance Acts section by section. India Code carries none of them: its Central community holds the Acts that stand as general law, and a Finance Act is an amending and rate-fixing instrument.","judgments_note":"Judgment holdings are the ratio decidendi as extracted from the order by eCourts India, reproduced unaltered. Reported judgments only.","licence":"Published with commentary and other original matter under s.52(1)(q)(ii), Copyright Act 1957."}