Condition of Goods
| Sr. No. |
Description of goods |
Rate |
Condition |
| (i) |
All tangible appliances for the blind |
Nil |
The said goods have been imported by any institution (including a registered Cooperative Society) for the blind and the deaf; the said goods are bona fide gifts to, or purchased out of donations received abroad in foreign exchange by such institution. |
| (ii) |
Hearing aids and other audiovisual aids for the education of the deaf; |
|
|
| (iii) |
Vocational aids for the blind and' the deaf; |
|
where any such institution is
scheduled to begin to function only after the importation of the said
goods, the exemption shall not apply in respect of the goods imported by that institution, unless an undertaking in writing is given by the President or the Secretary of the institution that it will begin to function within a period of six months, or such extended period as the Assistant Commissioner of Customs may, on sufficient cause being shown, allow in this behalf, from the date of importation of the goods;
|
| (iv) |
Articles including instruments, apparatus, appliances, machinery & spares or component parts or accessories thereof required for the purpose of giving training or imparting instructions to the blind and the deaf. |
|
where the said goods have been purchased out of donations received abroad in foreign exchange the institution has been permitted to maintain an account abroad by the Reserve Bank of India for the purpose of receiving funds donated overseas. |