Imports by handicapped or disabled persons - 105/86 - Customs -Tariff

Rescinded vide Notification No. 21/97-Cus dated 1-3-1997 Imports by handicapped or disabled persons Notification No. 105/86-Cus. Dated 17-2-1986 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 goods specified in the Table below, when imported into India by a handicapped or disabled person for his personal use, from the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and the additional duty leviable thereon under Section 3 of the said Tariff Act, subject to the condition that the importer produces to the Assistant Collector of Customs, at the time of importation, a certificate from the Civil Surgeon or the District Medical Officer or the Administrative Medical Officer or the Director of Health Service of the concerned State or a Specialist in the concerned speciality attached to a Government Hospital or a recognised medical college to the effect that the importer suffers from the particular handicap or disability and that the imported goods in respect of which the exemption is claimed are essential to overcome the said handicap or disability. THE TABLE (1) (2) (1) (i) Braille writers and braille writing equipment, (ii) Hand writing equipment Braille Frames, Slates, Writing Guides, Styli, Braille Erasers, Script Writing Guides, (iii) Canes, Electronic aids like the Sonic Guide, (iv) Optical, Environmental Sensors, (v) Arithmetic Aids like the Tayler Frame (Arithmetic and Algebra Types), Cubarythm, Speaking or Braille Calculator, (vi) Geometrical Aids like combined Graph and Mathematical Demonstration Board, Braille Protractors, Scales, Compasses and Spar Wheels, (vii) Electronic measuring equipment, such as calipers, Micrometers, comparators, gauges, gauge blocks Levels, Rules, Rulers and Yard sticks, (viii) Drafting, drawing aids, tactile displays, (xi) Specially adapted clocks and watches. (2) (i) Orthopaedic appliances falling under Heading 90.21 of the First Schedule to the said Tariff Act. (ii) Wheel chairs falling under Heading No. 87.13 of the said First Schedule, (3) Artificial electronic larynx and spares thereof. 2. This notification shall come into force on the 28th day of February, 1986.