TMI BlogComponents in CKD & SKD form of fuel efficient motor cars of engine capacity exceeding 1000 CCX X X X Extracts X X X X X X X X Extracts X X X X ..... icient motor cars of engine capacity exceeding 1000 cubic centimetres, 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 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 herein shall be applicable only to those components (including components of fuel efficient motor cars 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt Secretary in the Ministry of Industry (Department of Industrial Development) certifying that the failure in achieving the required degree of indigenisation is on account of valid reasons to be recorded in writing and that such failure is marginal; (iv) 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 such fuel-efficient motor cars is situated to the effect that such imported components have been used in the manufacture of fuel-efficient motor cars of engine capacity exceeding 1000 cubic centimetres. Explanation :- For the purposes of this notification, "fuel-effic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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; (d) the fuel efficiency test shall be conducted on five motor cars selected at random by the testing agency from the production plant and the lowest of the test figures shall be relevant for the purpose of issuing fuel efficiency certificate. 2. The fuel efficiency certificate so issued shall be valid for a period of six months from the date of issue. 3. Where an importer is entitled for exemption under this notification but is not able to produce a fuel efficiency certificate at the time of importation such importer shall undertake to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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