Exemption to automatic transmission and gadgets for disabled persons

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.... Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts automatic transmission and gadgets intended for use by disabled persons (hereinafter referred to as the said goods) required for use in fuel efficient motor cars of engine capacity not exceeding 1000 cubic centimetres specially designed or adapted for use by disabled persons, - (a) from the w....

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....ure for the aforesaid purpose shall be maintained in the manner specified by the Assistant Collector of Customs; (c) he shall produce the extract of such account duly certified by the manufacturer evidencing receipt of the said goods in the premises of the place of manufacture within a period of three months or such extended period as the Assistant Collector of Customs may allow; (d) the importe....

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....rs 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 Joint Secretary in the Ministry of Industry on the basis of the tests (hereinafter referred to as a fuel efficiency test) carried out by the Vehicle Research Development Establishment, Ahmednager (Maharashtra),....