Customs exemption for components of fuel-efficient cross-country vehicles conditioned on manufacturer import and certification for after-sales service. The notification exempts components of fuel-efficient four wheeled cross-country motor vehicles from customs duty in excess of a capped ad valorem rate and from additional duty, provided the components are imported by a manufacturer and certified by designated officials as imported for warranty coverage or after-sales service. It defines fuel-efficiency by petrol and diesel mileage thresholds and conditions certification on specified fuel-efficiency tests conducted by designated testing bodies under prescribed payload, fuel quality, run and correction protocols.
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 cross-country vehicles conditioned on manufacturer import and certification for after-sales service.
The notification exempts components of fuel-efficient four wheeled cross-country motor vehicles from customs duty in excess of a capped ad valorem rate and from additional duty, provided the components are imported by a manufacturer and certified by designated officials as imported for warranty coverage or after-sales service. It defines fuel-efficiency by petrol and diesel mileage thresholds and conditions certification on specified fuel-efficiency tests conducted by designated testing bodies under prescribed payload, fuel quality, run and correction protocols.
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