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of <h1>Central Government amends customs rules for trolley buses and tow tractors; importers must maintain records and provide undertakings.</h1> The Central Government issued an amendment to the customs notification regarding components for trolley buses and tow tractors. Under this amendment, importers must provide an undertaking that the components will be used for specified purposes. They must maintain records of the components received and used in manufacturing as specified by the Assistant Collector of Customs. Importers are required to produce certified extracts of these records within three months, or an extended period if allowed. Failure to comply will result in the importer paying the difference between the exempted duty and the duty payable at the time of importation.
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