TaxTMI 
TaxTMI 
Effective rate of duty for components imported for the manufacture of fuel-efficient motor cars of engine capacity not exceeding 1000CC under approved P.M.P.
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....eeding 1000CC under approved P.M.P. Notification No. 31/88-Cus. Dated 1-3-1988 In exercise of the powers conferred by sub-section (1) 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 components of fuel-efficient motor car of engine capacity not exceeding 1000 cubic centimetres,....
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....omponents are imported for the purpose of providing warranty coverage or after sales service (whether free of cost or at a price) by the said manufacturer of fuel-efficient cars of engine capacity not exceeding 1000 cubic centimetres to their customers. (iii) that such fuel-efficient motor cars are manufactured under a phased manufacturing programme duly approved by the Ministry of Industry and....
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....: For the purposes of this notification, "fuel-efficient motor car" in respect of a motor car of engine capacity not exceeding 1000 cubic centimetres means a motor car which is certified to run not less than 20 kilometres per litre of petrol by an officer not below the rank of a Deputy Secretary in the Ministry of Industry (Department of industrial Development) (certificate issued in this regard h....
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....ed to sea level altitude and to + 25°C ambient temperature. 2. The fuel-efficiency certificate so issued shall be valid for a period of six months from the date of issue. 3. Where an importer is entitled for exemption under this notification but is not able to produce a fuel-efficiency certificate at the time of importation such importer shall undertake to the Assistant Collector of Customs....