Exemption to fuel efficient light commercial motor vehicles

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....ntral Government hereby exempts fuel efficient light commercial motor vehicles of payload not exceeding 4,000 kilograms and falling within Chapter 87 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from so much of the duty of excise leviable thereon which is specified in the said schedule as is in excess of the amount calculated at the rate of 10 per cent ad valorem. Explana....

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....by the manufacturer and with the maximum authorised payload determined in accordance with IS : 9211 - 1979; and (b) the fuel efficiency test shall be conducted using diesel having cetane level of 42; and (c) the fuel efficiency test shall be carried out on a selected level test track at a steady speed of 40 kilometres per hour or 60 kilometres per hour, as the case may be, for a maximum stre....