Excise duty exemption for fuel-efficient small-capacity petrol vehicles meeting prescribed mileage thresholds and certification tests. Exemption from excise duty is granted for petrol-driven motor vehicles of engine capacity not exceeding 1000 cubic centimetres under heading 87.03, limited to duty in excess of the prescribed ad valorem rate. A vehicle qualifies only if it meets the notified fuel-efficiency kilometre per litre thresholds and is certified by a Deputy Secretary in the Ministry of Industry based on fuel efficiency tests conducted by the Vehicle Research Development Establishment, Ahmednagar or the Automotive Research Association of India, Pune under prescribed payload, fuel octane, track, speed, run averaging and environmental correction conditions.
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Provisions expressly mentioned in the judgment/order text.
Excise duty exemption for fuel-efficient small-capacity petrol vehicles meeting prescribed mileage thresholds and certification tests.
Exemption from excise duty is granted for petrol-driven motor vehicles of engine capacity not exceeding 1000 cubic centimetres under heading 87.03, limited to duty in excess of the prescribed ad valorem rate. A vehicle qualifies only if it meets the notified fuel-efficiency kilometre per litre thresholds and is certified by a Deputy Secretary in the Ministry of Industry based on fuel efficiency tests conducted by the Vehicle Research Development Establishment, Ahmednagar or the Automotive Research Association of India, Pune under prescribed payload, fuel octane, track, speed, run averaging and environmental correction conditions.
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