Wheel chairs [Chapter 84] - 089/92 - Customs -Tariff

Wheel chairs [Chapter 84] Notification No. 89/92-Cus. Dated 1-3-1992 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 flanged radial bearings having the specifications mentioned in the Table hereto annexed and falling under heading No. 84.82 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India for the manufacture of wheel chairs, from - (a) so much of the duty of customs leviable thereon which is specified in the said First Schedule as is in excess of the amount calculated at the rate of 35 per cent ad valorem ; and (b) the whole of the additional duty leviable thereon under section 3 of the second mentioned Act subject to the following conditions, namely :- (i) an officer not below the rank of Additional Industrial Advisor of the Directorate General of Technical Development in the Ministry of Industry of the Government of India certifies in each case that the goods in respect of which the exemption under this notification is claimed are, or will be, required for the purpose specified above and also recommends the grant of the above exemption; and (ii) the importer furnishes an undertaking to the effect that the said imported goods shall be used for the purpose specified in the notification and in the event of his failure to comply with the said conditions, he shall be liable to pay an amount equal to the difference between the duty leviable on the said imported goods but for the exemption contained herein and that already paid at the time of importation. TABLE Specifications of Flanged Radial Bearings (i) Type : ASF 107-3 (ii) Outer diameter : 34.93/35.05 mm (iii) Bore diameter : 12.7/12.8 mm (iv) Weight : 53 grams