Components of fuel-efficient motor cars

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....ary in the public interest so to do, hereby exempts components of fuel-efficient motor cars of engine capacity exceeding 1000 cubic centimetres, from— (a) so much of the duty of customs which is leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as is in excess of the amount calculated at the rate of 25% ad valorem; and (b) the whole of the additional duty ....

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.... exceeding 1000 cubic centimetres to their customers. Explanation. — For the purposes of this notification, "fuel-efficient motor cars of engine capacity exceeding 1000 cubic centimetres" means a motor car which is certified to run - (i) not less than 17 kilometres per litre of petrol in the case of a motor car of engine capacity exceeding 1000 cubic centimetres but not exceeding 1400 cubic ce....