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

Customs Duty Exemption for Fuel-Efficient Car Components Under 1000CC Until March 31, 1990

Notification No. 32/88-Cus, dated March 1, 1988, issued under the Customs Act, 1962, exempts certain components used in manufacturing fuel-efficient motor cars with engines not exceeding 1000CC from customs duty beyond 25% ad valorem and additional customs duty. The exemption applies to components certified by relevant authorities and imported under approved programs. Importers must provide evidence of compliance, maintain records, and achieve specified indigenization levels. A fuel-efficiency certificate, valid for six months, is required, confirming the car's efficiency of at least 20 km per liter. This notification is effective until March 31, 1990.