Customs Notifications

  1. 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

  2. (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
  1. 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;
  2. 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
  1. The parts, or as the case may be, the spare parts shall be used for the manufacture or
  2. 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-
    1. 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
    2. 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
  3. 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 -
  1. 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;
  2. 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.