Exemption to specified goods imported for manufacture and maintenance of specified goods and spare parts - 93/95 - Customs -Tariff

Rescinded vide Notification No. 21/97-Cus dated 1-3-1997 Exemption to specified goods imported for manufacture and maintenance of specified goods and spare parts Notification No. 93/95-Cus. Dated 18-5-1995 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 falling within First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and specified in the Table hereto annexed (hereinafter referred to as said goods) and their accessories, parts of the said goods required for the manufacture of the said goods (hereinafter referred to as said parts) and spare parts of the said goods required for the maintenance of the said goods (hereinafter referred to as said spare parts), when imported into India, from - (i) the whole of the duty of customs leviable thereon under the said First Schedule; and (ii) the whole of the additional duty of customs leviable thereon under section 3 of the said Customs Tariff Act, subject to the following conditions, namely : - (1) in the case of import of the said parts required for the manufacture of the said goods, the importer furnishes an undertaking to the Assistant Collector of Customs, to the effect that - (a) the said parts shall be used for the purpose specified above; (b) the importer shall within three months or such extended period as the Assistant Collector of Customs may specify in this behalf, produce a certificate from the Assistant Collector of Central Excise in whose jurisdiction the factory manufacturing the said goods is situated, to the effect that the said parts have been used in the manufacture of the said goods; (c) the importers shall pay, on demand, in the event of his failure to comply with conditions (a) and (b) above, an amount equal to the difference between the duty leviable on such quantity of the said parts but for the exemption contained herein and that already paid at the time of importation; (2) in the case of import of the said spare parts, for the maintenance of the said goods, the importer furnishes an undertaking to the Assistant Collector of Customs, to the effect that; (i) the said spare parts shall be used for the purpose specified above; (ii) the importer shall within three months or such extended period as the Assistant Collector of Customs may specify in this behalf, produce necessary evidence to the satisfaction of the said Assistant Collector of Customs to the effect that the said spare parts have been used for the aforesaid purpose; (iii) the importer shall pay, on demand, in the event of his failure to comply with conditions (i) and (ii) above, an amount equal to the difference between the duty leviable on such quantity of the said spare parts but for the exemption contained herein and that already paid at the time of importation. TABLE S. No. Description (1) (2) 1. Otoscope 2. Impedance Audiometer 3. BERA (Brain Evoked Response Audiometry) 4. Speech Audiometer 5. Surgical Operating Microscope 6. Frenzel's glasses 7. Magnifying Operating Glasses (Magnifying Loupes) 8. Dental engines, Micro motors, handpieces, ENT Burrs, Steel Burrs, Tungston Burrs, Carbon Burrs with Titanium coating 9. Microsurgical instruments for all Ear Surgeries 10. Sialistic sheet used for Tympanoplasty operations 11. Sinoscopes 0 o , 30 o , 70 o , 120 o (2.6 mm and 4mm diameter) 12. Instruments for Endoscopic Sinus Surgery 13. CCD Camera, Monitor, VCR to fit with Sinoscopes 14. Cochlear Implants and equipments for performing Cochlear 15. Voice Prostheses 16. Blom Singer Voice Prostheses 17. Electronic Larynx 18. Sigel's Speculum 19. Microlaryngeal instruments 20. Microlaryngoscope 21. Fibroptic Flexible Nasal Pharyngo Laryngoscope 22. Fibroptic Flexible Laryngo Bronchoscope 23. Video Laryngo Bronchoscope Video Oesophago Gastroscope 24. Stroboscope 25. Fibroptic Flexible Oesophago Gastroscope 26. Monitor 27. Video Processor 28. Video Cassette Recorders used alongwith the Video Endoscope