Exemption for light commercial vehicle components: conditional customs duty relief tied to certification, approved programme and usage undertakings. Conditional customs duty relief is provided for components of light commercial motor vehicles for manufacture of vehicles with payload not exceeding 4,000 kilograms, exempting duty in excess of an amount at 10% ad valorem and the additional duty under Section 3, subject to certification of component lists by Industrial Advisers, importation under a Ministry-approved programme, and importer undertakings to use components as specified, maintain certified accounts and produce extracts within three months or pay differential duty on failure. From 1 July 1987 applicability is limited to components for vehicles certified as fuel-efficient based on prescribed fuel-efficiency tests and thresholds.
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.
Exemption for light commercial vehicle components: conditional customs duty relief tied to certification, approved programme and usage undertakings.
Conditional customs duty relief is provided for components of light commercial motor vehicles for manufacture of vehicles with payload not exceeding 4,000 kilograms, exempting duty in excess of an amount at 10% ad valorem and the additional duty under Section 3, subject to certification of component lists by Industrial Advisers, importation under a Ministry-approved programme, and importer undertakings to use components as specified, maintain certified accounts and produce extracts within three months or pay differential duty on failure. From 1 July 1987 applicability is limited to components for vehicles certified as fuel-efficient based on prescribed fuel-efficiency tests and thresholds.
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