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Exemption to components of fuel efficient Light commercial Motor Vehicles

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..... and completely knocked down packs) required for the manufacture of such fuel efficient light commercial motor vehicles of pay load not exceeding 4000 kilograms, 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 10 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 in this notification shall be applicable only to those components of light commercial motor vehicles (including components of light commercial motor vehicles in semi knocked down p .....

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..... r such extended period as the Assistant Collector of Customs may allow; and (d) 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. 2. 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 Assistant Collector of Customs that he will produce such fuel efficiency certificate within a period of 3 months or such further extended period as may be determined by the Collector of Cus .....

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..... nd body as follows :- (i) the vehicle shall be tested with the standard cab only produced by the manufacturer; and (ii) the vehicle shall be tested with the body used by the manufacturer as standard fitment; and (iii) where the vehicle is not having standard production of body or is having more than one version of standard production of body, the following allowances shall be applied :   GVW Range Allowances in body weight (i) Below 3000 kgs. 120 kg (ii) 3000 kgs and above and upto 4000 kgs 200 kg (iii) Exceeding 4000 kgs but not exceeding 6000 kgs 400 kg (c) the fuel efficiency test shall be conducted using diesel ha .....

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