Component parts of electronic medical equipments - 193/86 - Customs -Tariff

Component parts of electronic medical equipments Notification No. 193/86-Cus. Dated 1-3-1986 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with sub-clause (4) of clause 49 of the Finance Bill, 1986, which clause has, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts parts (other than parts containing thermionic valves or transistors or similar semi-conductor devices or light emitting diodes or electronic micro circuits or capacitors other than paper capacitors) required for the manufacture of medical electronic equipment, falling under Chapter 85 or Chapter 90 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India and proved to the satisfaction of the Assistant Collector of Customs to be so required for such manufacture, from so much of the auxiliary duty of customs leviable thereon under sub-clause (1) of clause 49 of the said Finance Bill, as is in excess of the amount calculated at the rate of auxiliary duty of customs leviable under the said Finance Bill, read with any relevant notification for the time being in force, on the said equipment when imported complete, subject to the conditions specified in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 235-Customs, dated the 18th August, 1983, as amended from time to time.