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TMI BlogExemption to fuel efficient light commercial motor vehicles [Ch. 87]X X X X Extracts X X X X X X X X Extracts X X X X ..... 44 (1 of 1944), the Central Government, being satisfied that it is necessary in public interest so to do, hereby exempts fuel efficient light commercial motor vehicles of payload not exceeding 4000 kilograms employing indirect injection (IDI) engines and falling within Chapter 87 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) from so much of the duty of excise leviable thereon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so undertake to pay an amount equal to the difference between the duty leviable but for the exemption contained herein and that already paid at the time of clearance, if he fails to produce the fuel-efficiency certificate within the said period. Explanation : For the purpose of this notification "Fuel efficient light commercial motor vehicle employing indirect injection (IDI) engines" means a mot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aving regard to the following, namely :- (a) the fuel efficiency test shall be conducted for the rated GVW or payload of the vehicle as specified in the table, regardless of whether it is used for passenger transport or goods transport; (b) the vehicle shall be tested with cab and body as follows :- (i) the vehicle shall be tested with the standard cab only produced by the manufacturer; and (i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ll be taken for carrying out tests and the test figures shall be corrected to sea level altitude and to +25 degrees Centigrade ambient temperature; (e) the specific fuel consumption shall be taken as the minimum value at full load and full throttle in accordance with testing conditions stipulated in IS : 10000 (Part VIII)-1980; and (f) detailed fuel efficiency testing procedures shall be as spec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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