Customs exemption for imported automotive components conditioned on fuel-efficiency certification and approved manufacturing programme. Exemption from specified customs duties is granted for imported goods (other than raw materials) used to manufacture listed motor vehicle components, conditioned on certification by technical advisers that the goods are required for manufacture of fuel-efficient four-wheeled cross-country motor vehicles, approval of the import under a Ministry of Industry programme, and an importer's undertaking to use the goods for that purpose, maintain and produce certified accounts of receipt and consumption; failure to comply results in liability for the difference between duties payable without exemption and duty already paid.
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 exemption for imported automotive components conditioned on fuel-efficiency certification and approved manufacturing programme.
Exemption from specified customs duties is granted for imported goods (other than raw materials) used to manufacture listed motor vehicle components, conditioned on certification by technical advisers that the goods are required for manufacture of fuel-efficient four-wheeled cross-country motor vehicles, approval of the import under a Ministry of Industry programme, and an importer's undertaking to use the goods for that purpose, maintain and produce certified accounts of receipt and consumption; failure to comply results in liability for the difference between duties payable without exemption and duty already paid.
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