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Components of Fuel-efficient Motor Vehicles - 349/85 - Customs -TariffExtract Components of Fuel-efficient Motor Vehicles Notification No. 349/85-Cus. Dated 5-12-1985 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 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 thereon under section 3 of the said Customs Tariff Act, subject to the following conditions, namely :— (i) that the said components are imported by a manufacturer of fuel-efficient four wheeled cross-country motor vehicles, and (ii) that an officer not below the rank of an Industrial Adviser or Additional Industrial Adviser in the Directorate General of Technical Development and an officer not below the rank of a Deputy Secretary in the Ministry of Industry (Department of Industrial Development) are satisfied and certify in each case that the components are imported for the purpose of providing warranty coverage or after sales service (whether free of cost or at a price) by the said manufacturer of fuel-efficient four wheeled cross-country motor vehicles to their customers. Explanation. — 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 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 pay load of 500 kilograms, in the case of a petrol driven four wheeled cross-country motor vehicle; and (ii) with a pay load 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. 2. This notification shall be in force upto and inclusive of the 31st day of December, 1990.
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