Customs exemption for components of fuel-efficient cars permits reduced duty subject to certification, indigenisation and prescribed fuel-efficiency tests. Exemption allows reduced customs duty on CKD and SKD components for manufacture of fuel-efficient motor cars over 1000 cc, conditional on components being listed and certified by an Industrial Adviser, imports made under a Ministry-approved programme, production of indigenisation certificates (with certified justification for marginal shortfalls), and a certificate from the Assistant Collector of Central Excise showing use of imported components in such manufacture. Fuel-efficiency certification based on prescribed tests by designated agencies is required and valid for one year; failure to produce it within a specified period triggers payment of the duty differential.
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 components of fuel-efficient cars permits reduced duty subject to certification, indigenisation and prescribed fuel-efficiency tests.
Exemption allows reduced customs duty on CKD and SKD components for manufacture of fuel-efficient motor cars over 1000 cc, conditional on components being listed and certified by an Industrial Adviser, imports made under a Ministry-approved programme, production of indigenisation certificates (with certified justification for marginal shortfalls), and a certificate from the Assistant Collector of Central Excise showing use of imported components in such manufacture. Fuel-efficiency certification based on prescribed tests by designated agencies is required and valid for one year; failure to produce it within a specified period triggers payment of the duty differential.
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