Class of goods |
Description of goods |
Percentage of cash to be paid before goods are delivered |
Period within which full purchase price is payable (months) |
A. |
Agricultural, irrigation machinery and any other goods mainly used for agricultural purposes where an agricultural officer has certified the intended use of such goods |
10% |
48 |
B. |
Motor assisted cycles, motor cars (including estate cars and station wagons), motor cycles, motor cycle combinations, motor scooters |
25% |
24 |
C. |
Ambulances, hearses, lorries, road passenger vehicles designed to seat more than eight persons, vans designed for commercial proposes, vanettes |
20% |
48 |
D. |
Motor vehicles other than those referred to in Class Band Class C |
20% |
48 |
E. |
Commercial, industrial and mining plant and machinery, earth moving equipment |
20% |
48 |
F. |
Accounting, adding calculating and cash register machines, aircraft, air conditioning units, bicycles, boats, cameras, caravans (non-motorized), duplicating machines, floor polishers, furniture, geysers, invalid tricycles, lawn mowers, marine engines (including outboard motors), pianos, radios, radiograms, refrigerators, sewing machines, stoves, tape recorders, vacuum cleaners, washing machines |
30% |
24 |
G. |
Any other goods |
30% |
24 |