Effective rate for specified goods of Chapters 90 and 98 - 82/94 - Customs -Tariff

Effective rate for specified goods of Chapters 90 and 98 Notification No. 82/94-Cus. Dated 1-3-1994 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 the goods specified in column (2) of the Table hereto annexed, when imported into India, from so much of that portion of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as is in excess of the amount calculated at the rate of 10% ad valorem , subject to the conditions, if any, specified in the corresponding entry in column (3) of the said Table. TABLE S. No. Description of goods Conditions (1) (2) (3) 1. Component parts of hearing aids falling within Chapter 90 of the said First Schedule, as are essential for the working of hearing aids and have been given for that purpose some special shape or quality which would not be essential for use for any other purpose. If imported by a handicapped person for his own use or by or on behalf of an association for handicapped 2. Hearing aid appliances falling within Chapter 90 or sub-heading 9804.90 - 3. Component parts, other than primary cells and primary batteries of hearing aids (being hearing aids, deaf aids) falling under heading No. 90.21 of the said First Schedule. If, - (i) The said component parts are imported for the manufacture of such hearing aids; (ii) the importer furnishes an undertaking to the effect that - (a) the said component parts shall be used for the purpose specified above; (b) he shall maintain an account of the said component parts, received and consumed in the place of manufacture for the aforesaid purpose, in the manner specified by the Assistant Collector of Customs; (c) he shall produce the extract of such account duly certified by the manufacturer evidencing receipt of the said component parts in the place of manufacture within a period of three months or such extended period as the Assistant Collector of Customs may allow; and (d) he shall pay, on demand, in the event of his failure to comply with (a), (b) or (c) above, an amount equal to the difference between the duty leviable on such quantity of the said goods but for the exemption contained herein and that already paid at the time of importation.