GOVERNMENT OF INDIA
MINISTRY OF COMMERCE & INDUSTRY
DEPARTMENT OF COMMERCE
DIRECTORATE GENERAL OF FOREIGN TRADE
UDYOG BHAVAN, NEW DELHI
Policy Circular No. 10/2004-2009Online GST Certification Course by TaxGuru & MSME- Click here to Join
Dated: 30th November, 2004
All Licensing Authorities
All Commissioners of Customs.
Subject: Import of new vehicles with Left Hand Steering and Controls for R & D purpose- Clarification regarding Import Policy.
Some requests have been received from vehicle manufacturers seeking clarification on importability of New Vehicles with Left Hand Drive System for R & D purpose.
Vide Sl.No.2(II)(e)(ii) of the Import Licensing Notes to Chapter-87 of the ITC(HS) Classification, import of new vehicles for R & D purpose by vehicle manufacturers is exempted from all conditions laid down under Sl.No.(2)(II) of the said Licensing Notes. It is, hereby, clarified that in addition to these exemptions, import of new vehicles for R & D purpose also do not require to fulfill the condition of Right Hand Steering and controls. The importer will ensure that these vehicles are kept off the road and not registered under the Central Motor Vehicle Rules(CMVR), 1989.
This issues with the approval of DGFT.
Joint Director General of Foreign Trade