Customs exemption for fuel efficient vehicle components subject to certified lists, approved import programmes, and use verification. The Central Government exempts components for manufacture of specified fuel efficient four wheeled cross country motor vehicles from customs duty above a capped ad valorem rate and from additional duty, conditional on inclusion in lists certified by designated industrial officers, import under a programme approved by the Ministry of Industry and the Directorate General of Technical Development, and production of a Central Excise certificate confirming use of the imported components in manufacture. Fuel efficiency is defined by prescribed consumption minima and certified by specified testing authorities under stated test 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 fuel efficient vehicle components subject to certified lists, approved import programmes, and use verification.
The Central Government exempts components for manufacture of specified fuel efficient four wheeled cross country motor vehicles from customs duty above a capped ad valorem rate and from additional duty, conditional on inclusion in lists certified by designated industrial officers, import under a programme approved by the Ministry of Industry and the Directorate General of Technical Development, and production of a Central Excise certificate confirming use of the imported components in manufacture. Fuel efficiency is defined by prescribed consumption minima and certified by specified testing authorities under stated test protocols.
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