Customs exemption for fuel-efficient car components allows limited duty relief subject to manufacturer certification and prescribed tests. Exemption permits imported components for fuel-efficient motor cars exceeding 1000 cc to attract customs duty only up to a prescribed ad valorem rate and exempts additional duty, provided the importer is the manufacturer and designated officers certify that the imports are for warranty coverage or after-sales service. A fuel-efficient motor car is defined by minimum fuel-consumption thresholds certified on the basis of tests by specified testing establishments; the notification prescribes payloads by capacity band, petrol octane limits, steady-speed test runs averaged over twenty runs and corrections to sea level and ambient temperature.
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 fuel-efficient car components allows limited duty relief subject to manufacturer certification and prescribed tests.
Exemption permits imported components for fuel-efficient motor cars exceeding 1000 cc to attract customs duty only up to a prescribed ad valorem rate and exempts additional duty, provided the importer is the manufacturer and designated officers certify that the imports are for warranty coverage or after-sales service. A fuel-efficient motor car is defined by minimum fuel-consumption thresholds certified on the basis of tests by specified testing establishments; the notification prescribes payloads by capacity band, petrol octane limits, steady-speed test runs averaged over twenty runs and corrections to sea level and ambient temperature.
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