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Imported steel sheets and blanks - 24/86 - Customs -TariffExtract Imported steel sheets and blanks Notification No. 24/86-Cus. Dated 23-1-1986 In exercise of the powers conferred by section 66 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that in the interests of the development of the domestic automobile industry it is necessary so to do, hereby exempts the imported steel sheets and blanks (hereinafter referred to as the imported materials), falling within Chapter 73 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when used in accordance with the provisions of section 65 of the Customs Act, 1962 (52 of 1962) for the manufacture of body panels of fuel-efficient motor car or fuel-efficient van, of engine capacity not exceeding 1000 cubic centimetres, from — (a) so much of that portion of the duty of customs leviable thereon which is specified in the said First Schedule as is in excess of the amount calculated at the rate of 25 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) that the importer produces a certificate issued both by an officer not below the rank of an Industrial Adviser or an Additional Industrial Adviser in the Directorate General of Technical Development in the Ministry of Industry and by an officer not below the rank of a Director to the Government of India in the Ministry of Industry (Department of Industrial Development), to the effect that the said goods are being imported under a programme duly approved by the Ministry of Industry for the manufacture of body panels of such motor cars or vans; (ii) that the importer shall, within such period as the Assistant Collector of Customs may specify in this behalf, produce a certificate from the Assistant Collector of Central Excise in whose jurisdiction the factory manufacturing body panels of such motor cars or vans is situated to the effect that the said imported goods have been used in the manufacture of body panels of such motor cars or vans and that the said body panels have also been used in the manufacture of such motor cars or vans; and (iii) that nothing contained in this notification shall apply to the waste or refuse arising in the course of the manufacture of the said body panels of such motor cars or vans, and that the importer undertakes to pay the whole of the duty of customs on all such waste or refuse cleared for home consumption. Explanation. — For the purposes of this notification, — (i) a "fuel-efficient motor car", in the case of a motor car of engine capacity not exceeding 1000 cubic centimetres, means a motor car which runs not less than 20 kilometres per litre of petrol; and (ii) a "fuel-efficient van", in the case of a van of engine capacity not exceeding 1000 cubic centimetres, means a van which runs not less than 19 kilometres per litre of petrol, 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-efficient 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 300 kilograms in the case of motor car of engine capacity not exceeding 1000 cubic centimetres, and (ii) with a payload of 500 kilograms in the case of van of engine capacity not exceeding 1000 cubic centimetres; (b) the fuel-efficiency test shall be conducted using petrol having an octane level not exceeding 87, 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. 2. This notification shall be in force up to and inclusive of the 31st December, 1986.
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