Components of Fuel-efficient Motor Vehicles

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....necessary in the public interest so to do, hereby exempts components of fuel-efficient four wheeled cross-country motor vehicles, 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 leviable ther....

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....— For the purpose of this notification, "fuel-efficient four wheeled cross-country motor vehicles", means— (i) in the case of a petrol driven four wheeled cross-country motor vehicle, a motor vehicle which runs not less than 15 kilometres per litre of petrol; and (ii) in the case of a diesel driven four wheeled cross-country motor vehicle, a motor vehicle which runs not less than 20 kilometr....