Exempts specified components of hearing aids from additional duty - 132/90 - Customs -Tariff

Exempts specified components of hearing aids from additional duty Notification No. 132/90-Cus. Dated 20-3-1990 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 component parts of hearing aids (other than primary cells and primary batteries), falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported for the manufacture of such hearing aids, from the whole of the additional duty leviable thereon under section 3 of the second mentioned Act : Provided that the importer furnishes an undertaking to the effect that - (a) the said component parts shall be used for the manufacture of hearing aids (deaf aids) falling within Heading No. 90.21 of the said First Schedule; (b) an account of the said component parts received and consumed in the place of manufacture for the aforesaid purpose shall be maintained 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 premises of the place of manufacture within a period of 3 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 imported goods but for the exemption contained herein and that already paid at the time of importation.