Customs Notifications
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Notification No. 152194-Customs, S.No. 1 as
amended latest by 27199-Cus, dated 28-2-9 (Exemption to imports
for handicapped persons, charitable or social welfare purposes
and re search and educational programmes)
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 goods (herein after referred to as
the said goods) of the description specified in column (2) of
the Table hereto annexed and falling within the First Schedule
to the Customs Tariff Act, 1975 (51 of 1975), when imported
into India; from so much of the duty of customs leviable thereon
which is specified in the said Schedule, as is in excess of
the amount calculated at the rate specified in the corresponding
entry in column (3) of the said Table and from the whole of
the additional duty leviable thereon under section 3 of the
second mentioned Act subject to the conditions, if any, laid
down in the corresponding entry in column (4) thereof.
View details about the Condition
of Goods Table
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(Notification No.20/99-Customs) G.S.R 156 (E) -
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 the goods of the description specified
in column (3) of the Table below or column (3) of the said Table
read with the relevant List appended hereto, as the case may
be, and falling within the Chapter, heading No. or sub-heading
No. of the First Schedule to the Customs Tariff Act, 1975 (51
of 1975) as are specified in the corresponding entry in column
(2) of the said Table, when imported into India
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From so much of the duty of customs leviable thereon under
the said First Schedule as in excess of the amount calculated
at the rate specified in the corresponding entry in column(4)
of the said Table;
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From so much of the additional duty leviable thereon under
sub-section (1) of section 3 of the said Customs Tariff Act,
as in access of the rate specified in the corresponding entry
in column (5) of the said Table,
Subject to any of the conditions, specified in the Annexure of
this notification, the condition No. of which is mentioned in the
corresponding entry in column (6) of the said Table. Provided that
nothing contained in this notification shall apply to goods specified
against serial Nos.174, 175,176, 177, 178 and 179 of the said Table
on or after the 1st day of April, 2000.
Explanation: For the purpose of this notification,
the rate specified' in column (4) or column (5), is ad valorem rate
unless otherwise specified.
View Custom Duties
on Goods Table
CONDITIONS
Condition no.5
If the importer follows the procedure set
out in the customs (Import of Goods at concessional Rate of Duty
for Manufacture of Excisable Goods) Rules, 1996.
Condition no.39
If the importer furnishes an undertaking
to the Assistant Commissioner of Customs, to the effect that
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The parts, or as the case may be, the spare parts shall be
used for the manufacture or
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maintenance, as the case may be, of the specified medical equipment;
He shall within three months or such extended period that the
said Assistant Commissioner may allow, produce-
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In case of parts, a certificate from the Assistant Commissioner
of Central Excise." having jurisdiction over the factory
manufacturing the specified medical equipment; to the effect
that the parts have been used in the manufacture of the
specified medical equipment; or
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In the case of spare parts, necessary evidence to the satisfaction
of the Assistant Commissioner of Customs to the effect that
the spare parts have been used for the maintenance of the-
specified medical equipment; and
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He shall pay on demand, in the event of his failure to comply
with the above conditions, an amount equal to the difference
between the duty leviable on such quantity of the parts or,
as the case may be, spare parts, but for the exemption under
this notification and that already paid at the time of importation.
Condition no. 63
If the spare parts are -
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essential for the working of the hearing aids and have been
given for that purpose some special shape or quality which would
not be essential for use for any other purpose;
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imported by or on behalf of an association for the handicapped
or by a handicapped person for his own use.
Condition no. 66
If the importer produces to the Assistant
Commissioner of Customs, at the time of impor- tation, a certificate
from the Civil Surgeon or the District Medical Officer or the Administrative
Medical Officer or the Director of Health Services of the concerned
State or a Specialist in the concerned speciality attached to a
Government Hospital or a recognised medical college to the effect
that the importer suffers from the particular handicap or disability
and that the imported goods in respect of which the exemption is
claimed are essential to overcome the said handicap or disability.
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