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of <h1>Customs Exemption for Components in Fuel-Efficient Cross-Country Vehicles Valid Until December 31, 1990, Under Notification No. 348/85-Cus</h1> Notification No. 348/85-Cus, dated December 5, 1985, issued under the Customs Act, 1962, exempts certain components used in manufacturing fuel-efficient four-wheeled cross-country motor vehicles from customs duty beyond 25% ad valorem and additional duty. This exemption applies to components certified by designated officials and imported under an approved program. Importers must provide evidence of use in manufacturing fuel-efficient vehicles, defined by specific fuel efficiency standards. These vehicles must meet mileage criteria and be certified based on tests conducted by authorized research establishments. The notification is valid until December 31, 1990.
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