Exemption to specified goods imported for manufacture and maintenance of specified goods and spare parts

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..... . Dated 18-5-1995 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 falling within First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and specified in the Table hereto annexed (hereinafter referred to as said goods) .....

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..... bove; (b) the importer shall within three months or such extended period as the Assistant Collector of Customs may specify in this behalf, produce a certificate from the Assistant Collector of Central Excise in whose jurisdiction the factory manufacturing the said goods is situated, to the effect that the said parts have been used in the manufacture of the said goods; (c) the importers shall pay .....

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..... been used for the aforesaid purpose; (iii) the importer shall pay, on demand, in the event of his failure to comply with conditions (i) and (ii) above, an amount equal to the difference between the duty leviable on such quantity of the said spare parts but for the exemption contained herein and that already paid at the time of importation. TABLE S. No. Description (1) (2) 1. Otoscope 2. .....

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