https://www.taxtmi.com/caselaws?id=98726 Notification No. 462/86 granted concessional duty for fuel-efficient light commercial motor vehicles only on certification by the competent authority. Because the prototype was sent for testing before the fuel efficiency certificate was issued, the exemption could not attach from the testing date. The operative date for the benefit was the date of issue of the certificate, as clarified by the Ministry of Industry. The earlier period therefore remained outside the notification's benefit, and the assessee's claim for exemption from the testing date failed. en-us Sun, 13 Sep 1998 00:00:00 +0530 Sat, 21 Jan 2012 17:43:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98726 Notification No. 462/86 granted concessional duty for fuel-efficient light commercial motor vehicles only on certification by the competent authority. Because the prototype was sent for testing before the fuel efficiency certificate was issued, the exemption could not attach from the testing date. The operative date for the benefit was the date of issue of the certificate, as clarified by the Ministry of Industry. The earlier period therefore remained outside the notification's benefit, and the assessee's claim for exemption from the testing date failed. Case-Laws Central Excise Sun, 13 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98726