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Effective rate of customs duty on goods (other than raw materials) imported for the manufacture of specified components of fuel-efficiency LCVS of payload not exceeding 4000 Kgs.

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..... goods (other than raw materials), falling under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India for the manufacture of components of fuel-efficient light commercial vehicles, of payload not exceeding 4,000 kilograms, of the description specified in column (2) of the Table hereto annexed, 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 10 per cent ad valorem ; and (b) the whole of the additional duty of customs leviable thereon under section 3 of the said Customs Tariff Act, subject to the following conditions, namely :- (i) the exemption contained in this notifica .....

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..... 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. THE TABLE S. 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. (v) Head Lamp Assembly. (vi) Wiring harness. 3. Steerin .....

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..... e 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 with the cab and body provided by the manufacturer and with the maximum authorised payload determined in accordance with IS : 9211 - 1979 ; (b) the fuel-efficiency test shall be conducted using diesel having cetane level of 42 ; and (c) the fuel-efficiency test shall be carried out on a selected level tes .....

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