Components in CKD and SKD form of fuel-efficient motor cars of engine capacity exceeding 1000 CC

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.... engine capacity exceeding 1000 cubic centimetres, from - (a) so much of the duty of customs which is leviable thereon under the said First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as is in excess of the amount calculated at the rate of 40 per cent ad valorem; and (b) the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act, subject to the following conditions, namely :- (i) the exemption contained herein shall be applicable only to those components (including components of fuel-efficient motor cars in semi-knocked down packs and completely knocked down packs) which are covered by lists certified by an officer not below the rank of an Industrial Adviser or Additional Industrial Adviser....

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....e of indigenisation is on account of valid reasons to be recorded in writing and that such failure is marginal; (iv) the importer shall, within such period as the Assistant Collector of Customs may specify in this behalf produce a certificate from the Assistant Collector of Central Excise in whose jurisdiction the factory manufacturing such fuel-efficient motor cars is situated to the effect that such imported components have been used in the manufacture of fuel-efficient motor cars of engine capacity exceeding 1000 cubic centimetres. Explanation. - For the purposes of this notification, "fuel-efficient motor car in respect of motor car of engine capacity exceeding 1000 cubic centimetres" means a motor car which is certified to run - (i)....