TaxTMI 
TaxTMI 
Goods (Other than Raw Materials) for Manufacture of Specified Components of Motor Vehicles
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.... 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods (other than raw materials) when imported into India, for the manufacture of components of motor vehicles of the description specified in column (2) of the Table hereto annexed, from - (a) so much of the duty of customs which is leviable ther....
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....cles and two-wheeled motor vehicles); (ii) the importer produces evidence to the Assistant Collector of Customs to the effect that the said goods (other than raw materials) have been imported by such importer under a programme duly approved by the Ministry of Industry (Department of Industrial Development) and the Industrial Adviser or the Additional Industrial Adviser of the Directorate General ....
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....f his failure to comply with (a), (b) or (c) above, an amount equal to the difference between the duty leviable on such quantity of the said imported goods but for the exemption contained herein and that already paid at the time of importation. TABLE (1) (2) 1. Carburettors 2. Auto Electricals, namely - (i) Starter Motor (ii) Alternator/Generator (iii) Voltage Regulator (iv) Wiper a....
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.... of engine capacity not exceeding 1000 cubic centimetres (excluding commercial motor vehicles, motor cars, three-wheeled motor vehicles and two-wheeled motor vehicles), which are certified to be fuel-efficient motor vehicles by an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Industry (Department of Industrial Development). Explanation. - For the p....