Customs exemption for components of fuel-efficient IDI light commercial vehicles, subject to certification and compliance requirements. The Central Government exempts components for manufacture of fuel efficient light commercial motor vehicles with IDI engines (payload 4,000 kg) from customs duty in excess of 20% ad valorem and from additional duty under section 3, subject to certification of component lists by designated Industrial Advisers, import under a Ministry-approved programme, production of or undertaking to produce a fuel efficiency certificate, and importer undertakings on use, maintenance and production of certified consumption accounts and payment of duty differential on non-compliance.