Exemption for adaptive vehicle equipment conditioned on certified use in qualifying fuel efficient cars and compliance undertakings. Exemption from customs duty and additional customs duty is provided for automatic transmissions and gadgets for disabled persons when used in qualifying fuel-efficient motor cars, subject to certification of listed goods, importer undertakings to use the goods for the specified purpose, maintenance and production of accounts and manufacturer-certified extracts, production of an excise certificate confirming use in qualifying cars, and payment of duty on demand if conditions are breached.
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 adaptive vehicle equipment conditioned on certified use in qualifying fuel efficient cars and compliance undertakings.
Exemption from customs duty and additional customs duty is provided for automatic transmissions and gadgets for disabled persons when used in qualifying fuel-efficient motor cars, subject to certification of listed goods, importer undertakings to use the goods for the specified purpose, maintenance and production of accounts and manufacturer-certified extracts, production of an excise certificate confirming use in qualifying cars, and payment of duty on demand if conditions are breached.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
