Custom Duties on Goods
| Sr. No. |
Description of goods |
Rate |
Standard Rate |
Additional Duty Rate |
Condition No. |
| (1) |
(2) |
(3) |
(4) |
(5) |
(6) |
| 88 |
29,30, 34,37, 38,39, 69,84, 85,90 or 94 |
(a)' Medical equipment (excluding foley balloon cathether) specified in
list 13; |
15% |
|
|
| (b) Parts for the manufacture of goods at (a) above and spare parts, required
for the maintenance of the goods at (a) above |
15% |
|
39 |
| 194 |
84 or 85 |
Braille printer or Braille embosser or Braille display, specially designed
for computer systems |
Nil |
|
|
| 203 |
84 or 85 |
Closed circuit television system used as Low Vision Aid for visually Handicapped
persons |
15% |
|
|
| 239 |
85 |
Audio cassettes, if recorded with material from books, newspaper or magazines,
for the blind |
Nil |
Nil |
|
| 243 |
87 |
Tricycles designed for use by crippled and disabled persons |
15% |
|
|
| 265 |
90 |
Spare parts of hearing aids |
15% |
|
63 |
| 266 |
90 or 9804.90 |
Hearing aid appliances |
15% |
|
|
| 267 |
90 or any other chapter |
Parts (other than primary cells and primary batteries), for the manufacture
of hearing aids including deaf aids |
5% |
Nil |
5 |
| 278 |
90 or any other Chapter |
Goods specified in LTst 25 imported by a handicapped or disabled person
for his personal use |
Nil |
Nil |
66 |
| 279 |
91 or 9804.90 |
Braille watches and Braille one-day alarm clocks |
Nil |
|
|
| 280 |
91 |
Parts and cases, of Braille watches, for the manufacture of Braille watches
|
Nil |
|
5 |
| 287 |
98 |
Orthopaedic appliances falling under heading No.90.21, imported by post
or air, for personal use |
|
|
25% |