Exemption on populated printed circuit board required for the maintenance of computers - 061/88 - Customs -Tariff

Exemption on populated printed circuit board required for the maintenance of computers Notification No. 61/88-Cus. Dated 1-3-1988 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 populated printed circuit boards, falling under sub-heading No. 8473.30 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and required for the maintenance of computers and computer peripherals, falling within heading No. 84.71 of the said Customs Tariff Act, when imported into India, from - (a) so much of that portion 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) so much of that portion of the additional duty leviable thereon under section 3 of the second mentioned Act, as is in excess of the amount calculated at the rate of 10 percent ad valorem, subject to the condition that an officer not below the rank of a Joint Director in the Department of Electronics of the Government of India or an Additional Industrial Adviser in the Directorate General of Technical Development of the Government of India, as the case may be, is satisfied, and certifies the description and quantity of the parts in question as are or will be required for the purpose specified above and recommends grant of the above exemption.