TaxTMI 
TaxTMI 
Goods (Other than Raw Materials) for the Manufacture of Components of Motor Vehicles
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.... of section 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 ....
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....ms 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 of Technical Development for the manufacture of the said components; and (iii) the importer shall furnish a....
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.... of the said imported goods but for the exemption contained herein and that already paid at the time of importation. TABLE Sl. No. Description of the Components (1) (2) 1. Carburettors 2. Auto Electricals, namely :- (i) Starter Motor (ii) Alternator/Generator (iii) Voltage Regulator (iv) Wiper assembly including wiper motor 3. Steering gear assembly inc....
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.... case of a diesel driven four-wheeled cross-country motor vehicle, a motor vehicle which runs not less than 20 kilometres per litre of diesel, and certified accordingly by an officer not below the rank of a Deputy Secretary in the Ministry of Industry (Department of Industrial Development) on the basis of the tests (hereinafter referred to as the fuel-efficiency test) carried out by the Vehicle Re....