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Components in CKD and SKD form of Fuel-Efficient Four-Wheeled Cross-Country Motor Vehicles

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..... -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 (including components of fuel-efficient four-wheeled cross-country motor vehicles in semi-knocked down packs and completely knocked down packs) required for the manufacture of fuel-efficient four-wheeled cross-coun .....

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..... to be required for 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 components 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 Industri .....

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..... n 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. Explanation : For the purpose of this notification, "fuel efficient four-wheeled cross-country motor vehicles" means - (i) in the case of .....

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..... (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) .....

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