Exemption to fuel efficient light commercial motor vehicles - 462/86 - Central Excise - Tariff

Exemption to fuel efficient light commercial motor vehicles Notification No. 462/86-C.E. Dated 9-12-1986 In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts fuel efficient light commercial motor vehicles of payload not exceeding 4,000 kilograms and falling within Chapter 87 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from so much of the duty of excise leviable thereon which is specified in the said schedule as is in excess of the amount calculated at the rate of 10 per cent ad valorem. Explanation. - For the purposes of this notification, "fuel efficient light commercial motor vehicle" means a motor vehicle which satisfies the specific fuel consumption and nett-tonne kilometre moved as specified in columns (3), (4) and (5) respectively of the Table hereto annexed, and 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 the 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 regard to the following, namely :- (a) the fuel efficiency test shall be conducted with the cab and body provided by the manufacturer and with the maximum authorised payload determined in accordance with IS : 9211 - 1979; and (b) the fuel efficiency test shall be conducted using diesel having cetane level of 42; and (c) the fuel efficiency test shall be carried out on a selected level test track at a steady speed of 40 kilometres per hour or 60 kilometres per hour, as the case may be, for a maximum stretch of one kilometre and the average of 20 runs, comprising of 10 runs in each direction, shall be taken for carrying out the tests and the test figures shall be corrected to sea level altitude and to + 25°C ambient temperature; and (d) the specific fuel consumption shall be taken as the minimum value at full load and full throttle in accordance with testing conditions stipulated in IS : 10000 (Part VIII) - 1980. TABLE S. No. Description of motor vehicles Specific fuel consumption per KW. hour, not exceeding Net Tonne Kilometre Moved per litre of diesel not less than At 40 kmph At 60 kmph (1) (2) (3) (4) (5) 1. Light commercial motor, vehicles of payload not exceeding 2,000 kilograms. 240 grams 35 28 2. Light commercial motor vehicles of payload exceeding 2,000 kilograms but not exceeding 4,000 kilograms. 240 grams 40 32 2. This notification shall be in force upto and inclusive of the 31st day of March, 1988.