Goods (Other than Raw Materials) for the Manufacture of Components of Motor Vehicles - 225/92 - Customs -Tariff

Goods (Other than Raw Materials) for the Manufacture of Components of Motor Vehicles Notification No. 225/92-Cus. Dated 19-6-1992 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods (other than raw materials) when imported into India, for the manufacture of components of motor vehicles of the description specified in column (2) of the Table hereto annexed, 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 40 per cent ad valorem; and (b) the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act, subject to the following conditions, namely :- (i) the exemption contained in this notification shall be applicable only to those goods (other than raw materials) which are covered by lists certified by an officer not below the rank of an Industrial Adviser or Additional Industrial Adviser in the Directorate General of Technical Development to be required for use in the manufacture of fuel-efficient four-wheeled cross-country motor vehicles; (ii) the importer produces evidence to the Assistant Collector of Customs to the effect that the said goods (other than raw materials) have been imported by such importer under a programme duly approved by the Ministry of Industry (Department of Industrial Development) and the Industrial Adviser or the Additional Industrial Adviser of the Directorate General of Technical Development for the manufacture of the said components; and (iii) the importer shall furnish an undertaking to the effect that - (a) the said imported goods (other than raw materials) shall be used for the purpose specified above; (b) an account of the said imported goods received and consumed in the place of manufacture 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 imported goods in the premises of the place of manufacture within a period of 3 months or such extended period as the Assistant Collector 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. TABLE Sl. No. Description of the Components (1) (2) 1. Carburettors 2. Auto Electricals, namely :- (i) Starter Motor (ii) Alternator/Generator (iii) Voltage Regulator (iv) Wiper assembly including wiper motor 3. Steering gear assembly including collapsible and powered steering gear, steering linkage, tie rod ends and axle assembly 4. Clutch Assemblies 5. Dash Board Assemblies 6. Engine 7. Air Suspension Assembly 8. Retarders (Electrical/Hydraulic) 9. Water Pump/Thermostats 10. Piston Assembly 11. After burners for pollution control 12. Air/Oil/fuel filter assemblies 13. Auto bulb assemblies 14. Fan Motors 15. Mac Pherson struts 16. Distributor Assembly Explanation : For the purposes 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 (iii) in the case of a diesel driven four-wheeled cross-country motor vehicle, a motor vehicle which runs not less than 20 kilometres per litre of diesel, and certified accordingly by an officer not below the rank of a Deputy Secretary in the Ministry of Industry (Department of Industrial Development) 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 - (i) with a payload of 500 kilograms in the case of a petrol driven four-wheeled cross-country motor vehicle; and (ii) with a payload of 600 kilograms in the case of a diesel driven four-wheeled cross-country motor vehicle; (b) the fuel-efficiency test shall be conducted using petrol having an octane level not exceeding 87 or diesel having a cetane level of 42, as the case may be; and (c) the fuel-efficiency test shall be carried out on a selected level test track at a steady speed of 50 kilometres per hour for a minimum 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.