Excise exemption for fuel-efficient light commercial vehicles subject to prescribed fuel-efficiency tests and certification. Exemption from central excise duty applies to fuel efficient light commercial motor vehicles up to 4,000 kg payload within Chapter 87, limiting duty to an amount calculated at a specified ad valorem rate; eligibility requires certification by a Joint Secretary based on fuel-efficiency tests by designated agencies adhering to prescribed testing conditions (manufacturer's cab and body, maximum authorised payload, specified diesel cetane, steady-speed track runs with corrections, and specific fuel consumption measured per IS:10000 Part VIII).
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.
Excise exemption for fuel-efficient light commercial vehicles subject to prescribed fuel-efficiency tests and certification.
Exemption from central excise duty applies to fuel efficient light commercial motor vehicles up to 4,000 kg payload within Chapter 87, limiting duty to an amount calculated at a specified ad valorem rate; eligibility requires certification by a Joint Secretary based on fuel-efficiency tests by designated agencies adhering to prescribed testing conditions (manufacturer's cab and body, maximum authorised payload, specified diesel cetane, steady-speed track runs with corrections, and specific fuel consumption measured per IS:10000 Part VIII).
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