Customs exemption for components of fuel-efficient cars conditions reduced duty on certification, testing, and phased manufacture compliance. Exemption limits customs duty to a rate calculated at 25% ad valorem and removes additional duty for components of fuel-efficient motor cars over 1000 cc, contingent on importation by qualifying manufacturers, certification that imports are for warranty or after-sales service, manufacture under an approved phased manufacturing programme with required indigenisation certificates, production of a fuel-efficiency certificate based on prescribed testing protocols, and an undertaking to produce the certificate within a prescribed period or pay duty arrears.
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 of fuel-efficient cars conditions reduced duty on certification, testing, and phased manufacture compliance.
Exemption limits customs duty to a rate calculated at 25% ad valorem and removes additional duty for components of fuel-efficient motor cars over 1000 cc, contingent on importation by qualifying manufacturers, certification that imports are for warranty or after-sales service, manufacture under an approved phased manufacturing programme with required indigenisation certificates, production of a fuel-efficiency certificate based on prescribed testing protocols, and an undertaking to produce the certificate within a prescribed period or pay duty arrears.
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