Components for the Manufacture of Fuel Efficient Light Commercial Motor Vehicles of Pay-Load not Exceeding 4000 Kilograms - 145/92 - Customs -Tariff

Components for the Manufacture of Fuel Efficient Light Commercial Motor Vehicles of Pay-Load not Exceeding 4000 Kilograms Notification No. 145/92-Cus. Dated 26-3-1992 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 components of fuel efficient light commercial motor vehicles (including components of light commercial motor vehicles in semi-knocked down packs and completely knocked down packs) required for the manufacture of such fuel efficient light commercial motor vehicles of pay-load not exceeding 4,000 kilograms, 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 20 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 components of light commercial motor vehicles (including components of light commercial motor vehicles in semi-knocked down packs and completely knocked down packs) 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 the manufacture of light commercial motor vehicles; (ii) the importer produces evidence to the Assistant Collector of Customs to the effect that the said components (including components of light commercial motor vehicles in semi-knocked down packs and completely knocked down packs) 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 in the Ministry of Industry for the manufacture of such fuel efficient light commercial motor vehicles; and (iii) the importer shall furnish an undertaking to the effect that - (a) the said components shall be used for the purpose specified above; (b) an account of the said components 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 components in the premises or the place of manufacture within a period of three 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 ex emption contained herein and that already paid at the time of importation. 2. The exemption contained in this notification shall be applicable, only to those components of light commercial motor vehicles (including components of light commercial motor vehicles in semi-knocked down packs and completely knocked down packs) required for the manufacture of light commercial motor vehicles which are certified to be fuel efficient light commercial motor vehicles by an officer not below the rank of a Deputy Secretary in the Ministry of Industry (Department of Industrial Development). Explanation. - For the purposes of this notification, "fuel efficient light commercial motor vehicle" means a motor vehicle which satisfies specific fuel consumption and kilometres or net tonne kilometres moved per litre of diesel as specified in columns (3), (4) and (5) of the Table hereto annexed, with further upgradation of kilometres or net tonne kilometres norms from the date from which such upgraded norms shall be applicable, as specified in column (6) of the said Table, and certified accordingly by an officer not below the rank of Deputy Secretary to the Government of India in the Ministry of Industry, Department of Industrial Development, on the basis of the tests (hereinafter referred to as 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 for the rated GVW or the payload of the vehicle as specified in the Table regardless whether it is used for passenger transport or goods transport, (b) the vehicle shall be tested with cab and body as follows : (i) the vehicle shall be tested with the standard cab only produced by the manufacturer; and (ii) the vehicle shall be tested with the body used by the manufacturer as standard fitment; and (iii) where the vehicle is not having standard production of body or is having more than one version of standard production of body the fol lowing allowances shall be applied :- Allowances in Weight GVW Range Body Wt. (i) Below 3000 kgs. 120 kgs. (ii) 3000 kgs. and above but below 4000 kgs. 200 kgs. (iii) 4000 kgs. and above but below 6000 kgs. 400 kgs. (c) the fuel efficiency test shall be conducted using diesel having octane level of 42; (d) the fuel efficiency test shall be carried out on a selected level of test track at a steady speed of 40, 50 and 60 kilometres per hour as specified in the Table annexed for a minimum stretch of one kilometre and the average of 20 runs, comprising 10 runs in each direction, shall be taken for carrying out tests and the test figure shall be corrected to sea level altitude and to + 25°C ambient temperature; (e) the specific fuel consumption shall be taken as the minimum value at full load and full throttle in accordance with the testing conditions stipulated in IS : 10000 (Part-VIII) 1980; and (f) detailed fuel efficiency testing procedures shall be as specified by the Ministry of Industry (Department of Industrial Development). TABLE S. No. Description of the vehicle Specific fuel consump tion per KW hour - not ex ceeding KMS per Ltr. of Die sel at 50 KMPH - not less than NTKMPL of diesel - Not less than At 40 KMPH At 60 KMPH Upgrada tion (1) (2) (3) (4) (5) (6) 1. Commercial Motor Vehicles of pay-load exceeding 2500 kilograms 240 grams 115 Not Applicable Norms specified in Col. 4 shall be upgraded by 5% with effect from 1-4-1990. 3.64 + 1.12W 2. Commercial Motor Vehicles of pay-load exceeding 2500 kilograms but not exceeding 4000 kilograms 240 grams Not Applicable 100t 100t Norms specified in Col. 5 shall be upgraded by 5% with effect from 1-4-1989. 3.4 + 1.53t 2.7 + 2.35t Note : Where W is the GVW of the vehicle in tonnes and is the pay-load in tonnes. NTKMPL - Net Tonne Kilometre per Litre.