Exemption to automatic transmission and gadgets for disabled persons - 107/87 - Customs -Tariff

Exemption to automatic transmission and gadgets for disabled persons Notification No. 107/87-Cus. Dated 1-3-1987 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 automatic transmission and gadgets intended for use by disabled persons (hereinafter referred to as the said goods) required for use in fuel efficient motor cars of engine capacity not exceeding 1000 cubic centimetres specially designed or adapted for use by disabled persons, - (a) from the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); 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 the said goods which are covered by lists certified by an officer not below the rank of Industrial Adviser or Additional Industrial Adviser in the Directorate General of Technical Development to be required for use in such fuel efficient motor cars; (ii) the importer shall furnish an undertaking to the effect that - (a) the said goods shall be used for the purpose specified above; (b) an account of the said goods received and consumed in the place of manufacture for the aforesaid purpose shall be maintained in the manner specified by the Assistant Collector of Customs; (c) he shall produce the extract of such account duly certified by the manufacturer evidencing receipt of the said goods in the premises of the place of manufacture within a period of three months or such extended period as the Assistant Collector of Customs may allow; (d) 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 motor vehicles is situated to the effect that the said goods have been used in fuel-efficient motor cars of engine capacity not exceeding 1000 cubic centimeters specially designed or adapted for use by disabled persons; (e) he shall pay, on demand in the event of his failure to comply with (a), (b), (c) and (d) above, an amount equal to the difference between the duty leviable on such quantity of the said goods but for the exemption contained herein and that already paid at the time of importation. Explanation. - For the purposes of this notification, "fule-efficient motor cars of engine capacity not exceeding 1000 cubic centimetres" means a motor car which is certified to run not less than 20 kilometres per litre of petrol by an officer not below the rank of a Joint Secretary in the Ministry of Industry on the basis of the tests (hereinafter referred to as a fuel efficiency test) carried out by the Vehicle Research Development Establishment, Ahmednager (Maharashtra), having regard to the following, namely :- (a) the fuel-efficient test shall be conducted with a payload of 300 kilograms; (b) the fuel-efficiency test shall be conducted using petrol having an octane level not exceeding 87; (c) the fuel-efficiency test shall be carried out on a selected level test tract 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; (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.