Fuel-efficiency exemption for certain motor cars permits reduced excise duty subject to specified certification and testing requirements. Exempts fuel-efficient motor cars above 1000 cubic centimetres from excise duty in excess of a capped ad valorem rate, conditional on manufacture under an approved phased manufacturing programme, production of indigenisation certificates from the Industrial Adviser, and, where applicable, a Joint Secretary's certificate justifying marginal shortfalls. Entitlement requires a fuel-efficiency certificate based on prescribed tests by the Vehicle Research Development Establishment; the certificate is valid for six months. Failure to produce the certificate at clearance mandates an undertaking to produce it within a statutory period or pay the differential duty if default occurs.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Fuel-efficiency exemption for certain motor cars permits reduced excise duty subject to specified certification and testing requirements.
Exempts fuel-efficient motor cars above 1000 cubic centimetres from excise duty in excess of a capped ad valorem rate, conditional on manufacture under an approved phased manufacturing programme, production of indigenisation certificates from the Industrial Adviser, and, where applicable, a Joint Secretary's certificate justifying marginal shortfalls. Entitlement requires a fuel-efficiency certificate based on prescribed tests by the Vehicle Research Development Establishment; the certificate is valid for six months. Failure to produce the certificate at clearance mandates an undertaking to produce it within a statutory period or pay the differential duty if default occurs.
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