Reference:- Notification No. 21/01.03.2002 (S.No. 344)

Motors Cars
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, new, which have nto been registered anywhere prior to importation,-

(1) If imported as completely knocked down (CKD) unit;
Basic Customs Duty : 10
(2) If imported an any other form
Basic Customs Duty : 60

Reference:- Notification No. 21/01.03.2002 (S.No. 344A)

Golf Cars
Effective duty on golf cars falling in 8703

Basic Customs Duty : 10

Additional duty: Following motor vehicles in 8702, 8703 of length not exceeding 4000 mm, namely:-

(i) Petrol, LPG or CNG driven vehicles of engine capacity not exceeding 1200cc; and
Additional duty (CVD) : 16%
(ii) Diesel driven vehicles of engine capacity not exceeding 1500cc

Explanation.- For the purposes of this entry, the specification of the motor vehicles shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made thereunder. Ref: Sl 42 no of CE 06/01.03.06.

Three or more axled motor vehicles in 8702, 8703, 8704 for transport of goods or for transport of 8 or more persons, including the driver (other than articulated vehicle)
Additional duty (CVD) : 16%

Explanation.- For the purposes of this exemption, "articulated vehicle" means a motor vehicle ot which a trailer is attached in such a manner that part of the trailer is superimposed on, and a part of the weight of the trailer is borne by the motor vehicle.
Ref: Sl.No. 46 of CE 06/01.03.06.

Three wheeled vehicles in 8703 for transport of not more than 7 persons, including the driver Ref: Sl.No. 43 of CE 06/01.03.06

Additional duty (CVD) : 16%