Customs duty exemption for imported components used in manufacture of small-engine fuel-efficient motor vehicles subject to certification and compliance. Customs duty exemption applies to imported goods (other than raw materials) used to manufacture specified motor-vehicle components for vehicles of engine capacity not exceeding 1000 cc, subject to: certification that listed items are required for such manufacture; approval of the import programme by the Ministry of Industry and certification by an Industrial Adviser; and an importer's undertaking to use the goods as specified, maintain and produce certified accounts within three months or extended period, and pay differential duty on demand for non-compliance.
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.
Customs duty exemption for imported components used in manufacture of small-engine fuel-efficient motor vehicles subject to certification and compliance.
Customs duty exemption applies to imported goods (other than raw materials) used to manufacture specified motor-vehicle components for vehicles of engine capacity not exceeding 1000 cc, subject to: certification that listed items are required for such manufacture; approval of the import programme by the Ministry of Industry and certification by an Industrial Adviser; and an importer's undertaking to use the goods as specified, maintain and produce certified accounts within three months or extended period, and pay differential duty on demand for non-compliance.
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