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of <h1>Customs Act Exempts Light Commercial Vehicle Parts from Duties; Conditions Apply for Fuel-Efficient Models Post-1987 Certification</h1> The Central Government, under the Customs Act, 1962, exempts components of light commercial motor vehicles with a payload not exceeding 4,000 kilograms from certain customs duties. This exemption applies to components in semi-knocked down and completely knocked down packs, subject to conditions such as certification by an Industrial Adviser and approval by the Ministry of Industry. Importers must provide evidence of compliance and maintain records of component usage. Post-July 1, 1987, the exemption is limited to fuel-efficient vehicles certified by the Ministry of Industry. Fuel efficiency tests must meet specific standards, including testing conditions and specific fuel consumption metrics.
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