Customs exemption for fuel-efficiency vehicle components conditioned on certified lists, approved programme, and strict recordkeeping. Exemption is granted for components (including CKD/SKD) used to manufacture fuel-efficient four-wheeled cross-country motor vehicles, subject to certified component lists, importation under a Ministry-approved programme, and an importer's undertaking to use the components for specified manufacture, maintain prescribed accounts, and produce certified extracts within three months; noncompliance requires payment of the duty difference. Fuel-efficiency is defined by specified petrol and diesel consumption thresholds and requires certification based on tests by designated agencies following prescribed payload, fuel, test-run and correction protocols.
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 fuel-efficiency vehicle components conditioned on certified lists, approved programme, and strict recordkeeping.
Exemption is granted for components (including CKD/SKD) used to manufacture fuel-efficient four-wheeled cross-country motor vehicles, subject to certified component lists, importation under a Ministry-approved programme, and an importer's undertaking to use the components for specified manufacture, maintain prescribed accounts, and produce certified extracts within three months; noncompliance requires payment of the duty difference. Fuel-efficiency is defined by specified petrol and diesel consumption thresholds and requires certification based on tests by designated agencies following prescribed payload, fuel, test-run and correction protocols.
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