Notification No. 152/94-Cus Dated 13-07-94
Exemption on goods imported for physical disabled persons, research institution etc.-
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 (hereinafter
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.
| S. No. | Description of goods | Rate | Conditions |
| (1) | (2) | (3) | (4) |
| 1. | (i) All tangible appliances for the blind; (ii) Hearing aids and other audio-visual aids for the education of the deaf; (iii) Vocational aids for the blind and the deaf; (iv) Articles including instruments,apparatus, appliances, machinery and spares or component parts or accessories thereof requied for the purpose of giving training or imparting instructions to the blind and the deaf. (v) Phonographs and cassette players for playing talking books, magnetic tapes and cassettes for the production of talking books, electronic reading machines, television enlargers and optical aids |
Nil | (i) The said goods have been imported by any institution (including a
registered Co-operative Society) for the blind and the deaf; (ii) OMITTED (iii) 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 under- taking in writing is given by the President or the Secretary of that institution that it will begin to function within a period of six months, or such extended period as the Assistant Commissioner of Customs or Deputy Commissioner of Customs may, on sufficient cause being shown, allow in this behalf, from the date of importation of the goods; (iv) OMITTED |
| 1A | OMITTED | ||
| 2. | Omitted. | ||
| 3. | Video cassettes and video tapes recorded with educational materials. | Nil | (i) The said goods have been imported by the University Grants
Commission; (ii) the importer, at the time of clearance, produces a certificate from an officer not below the rank of a Deputy Secretary in the Ministry of Education, Government of India, to the effect that such video cassettes and video tapes are recorded with educational material and are required for educational programmes approved by that Ministry or for telecast through Doordarshan and that the programmes of similar nature are not produced in India; (iii) the importer, at the time and place of clearance, gives an undertaking to the Assistant Commissioner of Customs or Deputy Commissioner of Customs to the effect that such video cassettes and video tapes shall not be used for any other purpose and such cassettes and tapes shall not be subsequently recorded with any other material; and (iv) such video cassettes and video tapes shall not be sold or parted with without the prior permission of the Assistant Commissioner of Customs or Deputy Commissioner of Customs at the port of importation. |
| 4. | Video cassettes and video tapes, recorded with University or higher or advanced technical educational programme and imported by a University or a research institution. | Nil | (i) The importer produces, at the time and place of clearance, a
certificate, from the organisation which has recorded the programme on
the said video cassettes and video tapes, to the effect that the same
are recorded with the University or higher or advanced technical
educational programme, and the importer, if required to do so, also
satisfies the Assistant Commissioner of Customs or Deputy Commissioner
of Customs that such video cassettes or video tapes, as the case may be,
contain such technical educational programme; (ii) in the case of a University, the importer produces, at the time and place of clearance, a certificate from the Head of the University, to the effect that such video cassettes and video tapes are required for use for technical educational purposes by that University; (iii) in the case of research institution (other than research institution established, maintained or controlled by the Government), the importer produces, at the time and place of clearance, a certificate, from an officer not below the rank of a Deputy Secretary in the Ministry of Education or in the Ministry administratively concerned with the said research institution, to the effect that the said cassettes and tapes are required for use for technical educational purposes in that research institution; (iv) the importer, at the time and place of clearance, gives an undertaking to the Assistant Commissioner of Customs or Deputy Commissioner of Customs to the effect that such video cassettes and video tapes —
(b) shall not be used for any purposes other than the purposes of technical education, and (c) shall not be subsequently recorded with any other material. |
| 5. | Omitted | ||
| 6. | The following goods: ' (a) equipments carried on board vessels engaged
in research on high seas; and (b) polymetallic nodules collected by such vessels on high sea. |
Nil | The importer, at the time and place of clearance, produces a certificate to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, from an officer not below the rank of Joint Secretary to the Government of India in the Department of Ocean Development to the effect that the vessel is authorised by the Government of India for such research or collection work. |
| 7. to 9. | Omitted. | ||