Customs exemption for imported steel sheets permits reduced duty when used to manufacture fuel-efficient small cars and vans. Exempts imported steel sheets and blanks within Chapter 73 from specified parts of customs duty and from additional duty when used to manufacture body panels of fuel-efficient motor cars and vans, subject to certification of an approved programme, a central excise usage certificate confirming incorporation into the vehicles, payment of duty on waste or refuse, and compliance with prescribed fuel-efficiency test procedures conducted by designated testing establishments; the exemption is time-limited.
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 imported steel sheets permits reduced duty when used to manufacture fuel-efficient small cars and vans.
Exempts imported steel sheets and blanks within Chapter 73 from specified parts of customs duty and from additional duty when used to manufacture body panels of fuel-efficient motor cars and vans, subject to certification of an approved programme, a central excise usage certificate confirming incorporation into the vehicles, payment of duty on waste or refuse, and compliance with prescribed fuel-efficiency test procedures conducted by designated testing establishments; the exemption is time-limited.
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