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Exemption to components of light commercial motor vehicles
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....nt, being satisfied that it is necessary in the public interest so to do, hereby exempts components of light commercial motor vehicles (including components of light commercial motor vehicles in semi-knocked down packs and completely knocked down packs) required for the manufacture of light commercial motor vehicles of pay load not exceeding 4,000 kilograms, from :- (a) so much of the duty of Cus....
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.... of light commercial motor vehicles; (ii) the importer produces evidence to the Assistant Collector of Customs to the effect that the said components (including components of light commercial motor vehicles in semi-knocked down packs and completely knocked down packs) have been imported by such importer under a programme duly approved by the Ministry of Industry (Department of Industrial Developm....
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....ctor of Customs may allow; and (d) he shall pay, on demand, in the event of 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. 2. The exemption contained in this notification shall be applicable, on or afte....
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.... certified accordingly by an officer not below the rank of a Joint Secretary to the Government of India in the Ministry of Industry on the basis of the tests (hereinafter referred to as fuel-efficiency test) carried out by the Vehicle Research Development Establishment of the Ministry of Defence, Ahmednagar (Maharashtra) or the Automotive Research Association of India, Pune (Maharashtra), having r....