Effective rates for air-conditioned cars and air-conditioned coaches

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....Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts air-conditioned cars and air-conditioned coaches (hereinafter referred to as the said goods), falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India by specified importers (hereinafter referred to as the importer) for providing transport for tou....

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.... the said goods shall not be sold, transferred, leased or otherwise disposed of for a period of five years from the date of importation other than by sale to other specified importers with the prior approval of the said Director General; (b) the said goods shall be used for providing transport for tourists; and (c) he shall pay, on demand, in the event of his failure to comply with (a) or (b) ab....