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Fogging machines - Import by Municipal Authority for use in combating malaria and other mosquito borne diseases - Exemption - 85/96 - Customs -TariffExtract Rescinded vide Notification No. 21/97-Cus dated 1-3-1997 Fogging machines - Import by Municipal Authority for use in combating malaria and other mosquito borne diseases - Exemption Notification No. 85/96-Cus. Dated 4-11-1996 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 fogging machines, falling within Chapter 84 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India by a Municipal Authority for use in combating malaria and other mosquito borne diseases, from - (a) the whole of the duty of Customs leviable thereon which is specified in the second mentioned Act; and (b) the whole of the additional duty of customs leviable thereon under section 3 of the said Customs Tariff Act. Explanation - For the purposes of this notification , the expression Municipal Authority means a municipal committee, district board, or other authority legally entitled to, or entrusted by the Government with, the control or management of a municipal fund. 2. This notification shall be in force upto and inclusive of the 31st day of March, 1997.
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