Effective rate of duty on components imported by the manufacturers of fuel-efficient motor cars of engine capacity not exceeding 1000CC manufactured under approved P.M.P. for providing warranty coverage or after sales service to their customers - 032/88 - Customs -Tariff
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Customs exemption for components for manufacturing fuel efficient sub 1000cc cars subject to certification, indigenisation and undertakings. Exemption allows import of components (including SKD/CKD packs) for manufacture of fuel-efficient motor cars up to 1000 cc from duty above 25% ad valorem and from additional customs duty, subject to certification of component lists by a senior Industrial Adviser, approval of an import programme by the Ministry of Industry, production of evidence to the Assistant Collector of Customs, provision of an undertaking to use and account for components with certified manufacturer extracts within prescribed periods, reimbursement of duty differential on breach, indigenisation certification, and mandatory fuel-efficiency certification valid for six months.
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 for manufacturing fuel efficient sub 1000cc cars subject to certification, indigenisation and undertakings.
Exemption allows import of components (including SKD/CKD packs) for manufacture of fuel-efficient motor cars up to 1000 cc from duty above 25% ad valorem and from additional customs duty, subject to certification of component lists by a senior Industrial Adviser, approval of an import programme by the Ministry of Industry, production of evidence to the Assistant Collector of Customs, provision of an undertaking to use and account for components with certified manufacturer extracts within prescribed periods, reimbursement of duty differential on breach, indigenisation certification, and mandatory fuel-efficiency certification valid for six months.
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