Sub-Heading Notes
Reference:- Notification No. 21/01.03.2002 (S.No. 345)
Motor Cycles and Cycles
Motor cycles (including mopeds) and cycles fitted with an auxillary motor, with or without side cars, and side cars, new, which have not been registered anywhere prior to importation,-
(1) if imported as completely knocked down (CKD) unit;
Basic Customs Duty : 10
(2) if imported in any other form.
Basic Customs Duty : 60
Special Additional Duty : 4