46 (i) If the importer produces a certificate from
an officer not below the rank of a Deputy Principal
Information Officer in the Press Information Bureau in
the Ministry of Information and Broadcasting to the
effect that the importer is an accredited press
cameraman, and that the importer has not availed, on any
occasion in the previous five years, exemption under
this notification or the notification of the Government
of India in the Ministry of Finance (Department of
Revenue) No.52/85-Customs, dated the 4th March, 1985;
(ii) the exemption under this notification shall be
applicable to that portion of C.I.F. value of the
specified cameras, lenses and other goods which does not
exceed Rupees one lakh;
(iii) if the importer gives an undertaking to the
Assistant Commissioner of Customs at the time and place
of importation to the effect that the said goods shall
remain in his possession, control and use and shall not
be sold or parted with for a period of five years from
the date of importation.
47 (i) If The importer produces a certificate from
an officer not below the rank of a Deputy Principal
Information Officer in the Press Information Bureau in
the Ministry of Information and Broadcasting to the
effect that the importer is an accredited journalist,
and that the importer has not availed, on any occasion
in the previous five years, exemption under this
notification or the notification of the Government of
India in the Ministry of Finance (Department of Revenue)
No. 83/93-Customs, dated the 28th February, 1993;
(ii) the exemption under this notification shall be
appliacble to that portion of C.I.F. value of the
specified personal computers, typewriters and fax
machines, which does not exceed Rupees one lakh;
(iii) if the importer gives an undertaking to the
Assistant Commissioner of Customs at the time and place
of importation to the effect that the said goods shall
remain in his possession, control and use and shall not
be sold or parted with for a period of five years from
the date of importation.
48 If,-
(a) imported by any Department or Ministry of the
Government of India; and
(b) the importer produces a certificate from an officer
not below the rank of a Joint Secretary to the
Government of India in the concerned Department or
Ministry, certifying that the said goods are being
imported under an agreement relating to Government to
Government Assistance Programme with any other country.
49 If the component spare parts are,-
(a) essential for the working of hearing aids and have
been given for that purpose some special shape or
quality which would not be essential for use for any
other purpose;
(b) imported by a handicapped person for his own use or
by or on behalf of an association for the handicapped.
50 If the importer furnishes an undertaking to the
effect that -
(1) the component parts shall be used for the
manufacture of hearing aids;
(2) he shall maintain an account of the component parts,
received and consumed in the place of manufacture for
the aforesaid purpose, in the manner specified by the
Assistant Commissioner of Customs;
(3) he shall produce the extract of such account duly
certified by the manufacturer, evidencing receipt of the
said component parts in the place of manufacture, within
a period of three months or such extended period as the
said Assistant Commissioner may allow; and
(4) he shall pay on demand, in the event of his failure
to comply with the above conditions, an amount equal to
the difference between the duty leviable on such quanity
of the said component parts but for the exemption under
this notification and that already paid at the time of
importation.
51 If the importer furnishes an undertaking to the
Assistant Commissioner of Customs, to the effect that-
(a) the parts, or as the case may be, the spare parts
shall be used for the manufacture of medical equipment
specified under heading "A" of List 16 to this
notification, or as the case may be, maintenance of the
said medical equipment;
(b) he shall within three months or such extended period
that the said Assistant Commissioner may allow, produce-
(i) in the case of parts, a certificate, from the
Assistant Commissioner of Central Excise having
jurisdiction over the factory manufacturing the said
medical equipment, to the effect that the parts have
been used in the manufacture of the said medical
equipment; or
(ii) in the case of spare parts, necessary evidence to
the satisfaction of the Assistant Commissioner of
Customs to the effect that the spare parts have been
used for the maintenance of the said medical equipment;
and
(c) he shall pay on demand, in the event of his failure
to comply with the above conditions, an amount equal to
the difference between the duty leviable on such
quantity of the parts or, as the case may be, spare
parts, but for the exemption under this notification and
that already paid at the time of importation.
52 If the importer at the time of importation, -
(a) produces a certificate from the Director General or
Deputy Director General or Assistant Director General,
Health Services, New Delhi, in each case, in the Form
below; or
(b) furnishes an undertaking acceptable to the Assistant
Commissioner of Customs to the effect that the aforesaid
certificate shall be produced before the said Assistant
Commissioner within the period specified by the
Assistant Commissioner, failing which he would pay the
duty leviable thereon.
FORM
Certified that the medical equipment /accessory / spare
part ........................ (name to be specified)
being imported by .................. is a life saving
medical equipment, accessory or spare part and exemption
from payment of customs duty is recommended.
Signature with date of Director General /
Deputy Director General /
Assistant Director General,
Health Services, New Delhi
53 If the importer furnishes an undertaking to the
Assistant Commissioner of Customs, to the effect that-
(a) the parts, or as the case may be, the spare parts
shall be used for the manufacture, or as the case may
be, maintenance of the said medical equipment;
(b) he shall within three months or such extended period
that the said Assistant Commissioner may allow, produce-
(i) in the case of parts, a certificate from the
Assistant Commissioner of Central Excise having
jurisdiction over the factory manufacturing the said
medical equipment, to the effect that the parts have
been used in the manufacture of the said medical
equipment; or
(ii) in the case of spare parts, necessary evidence to
the satisfaction of the Assistant Commissioner of
Customs to the effect that the spare parts have been
used for the maintenance of the said medical equipment;
and
(c) he shall pay on demand, in the event of his failure
to comply with the above conditions, an amount equal to
the difference between the duty leviable on such
quantity of the parts or, as the case may be, spare
parts, but for the exemption under this notification and
that already paid at the time of importation.
54 If the importer furnishes an undertaking to the
Assistant Commissioner of Customs, to the effect that-
(a) the parts, or as the case may be, the spare parts
shall be used for the manufacture, or as the case may
be, maintenance of the specified medical equipment;
(b) he shall within three months or such extended period
that the said Assistant Commissioner may allow, produce-
(i) in the case of parts, a certificate from the
Assistant Commissioner of Central Excise having
jurisdiction over the factory manufacturing the said
medical equipment, to the effect that the parts have
been used in the manufacture of the said medical
equipment; or
(ii) in the case of spare parts, necessary evidence to
the satisfaction of the Assistant Commissioner of
Customs to the effect that the spare parts have been
used for the maintenance of the said medical equipment;
and
(c) he shall pay on demand, in the event of his failure
to comply with the above conditions, an amount equal to
the difference between the duty leviable on such
quantity of the parts or, as the case may be, spare
parts, but for the exemption under this notification and
that already paid at the time of importation.
55 If,-
(a) the component parts and cases are imported for the
manufacture of Braille watches;
(b) the importer executes a bond in such form and for
such sum as may be specified by the Assistant
Commissioner of Customs, binding himself to pay on
demand, in respect of such parts as are not proved to
the satisfaction of the said Assistant Commissioner to
have been used for the above purpose, an amount equal to
the difference between the duty leviable on such parts
and cases but for the exemption under this notification
and that already paid at the time of importation.
56 If,-
(a) the importer executes a bond in such form and for
such sum as maybe specified by the Assistant
Commissioner of Customs, binding himself to pay on
demand, in respect of such quantity of the components
imported for the manufacture of wrist watches as is not
proved to the satisfaction of the said Assistant
Commissioner to have been used for the above purpose, an
amount equal to the difference between the duty leviable
on such components but for the exemption under this
notification and that already paid at the time of
importation; and
(b) the importer, within such period as the said
Assistant Commissioner may specify in this behalf,
produces a certificate from the Assistant Commissioner
of Central Excise in whose jurisdiction the factory
manufacturing wrist watches is situated, to the effect
that the imported components have been used in the
manufacture of the said wrist watches.
57 If,-
(a) the importer executes a bond in such form and for
such sum as maybe specified by the Assistant
Commissioner of Customs, binding himself to pay on
demand, in respect of such quantity of the component
parts as is not proved, to the satisfaction of the said
Assistant Commissioner, to have been used for the
manufacture of electronic modules of the specified wrist
watches, an amount equal to the difference between the
duty leviable on such component parts but for the
exemption under this notification and that already
paid at the time of importation; and
(b) the importer, within such period as the said
Assistant Commissioner may specify in this behalf,
produces a certificate from the Assistant Commissioner
of Central Excise in whose jurisdiction the factory
manufacturing such electronic modules is situated, to
the effect that the imported component parts have been
used in the manufacture of the said electronic modules.
58 If certified by apex body in relation to the
concerned game or sport (the highest organisation, other
than Government, by which the game or sport is
controlled or regulated), that the requisites for games
and sports are required to be used in a national or
international championship or competition to be held in
India or abroad.
59 If,-
(a) the synthetic tracks and artificial surfaces and
equipment required for their installation are imported
under the "Scheme for Laying Synthetic Tracks and
Artificial Surfaces" of the Department of Youth Affairs
and Sports, Government of India;
(b) the importer, at the time of import -
(1) produces before the Assistant Commissioner of
Customs a certificate from an officer not below the rank
of a Deputy Secretary to the Government of India in the
said Department certifying that the import of the said
tracks and surfaces is under the "Scheme for Laying
Synthetic Tracks and Artificial Surfaces" and also
recommending the grant of this exemption; and
(2) gives an undertaking to the effect that the
equipment imported for installation of the said tracks
and surfaces shall be re-exported within a period of six
months from the date of importation, and in the event of
failure to comply with the same he shall pay on demand
an amount equal to the difference between the duty
leviable on such goods but for the exemption under this
notification and that already paid at the time of
importation.
60 In the case of goods required for the specified
projects, the exemption under this notification shall
not effect the exemption granted under any other
notification of the Government of India in the Ministry
of Finance (Department of Revenue) in sofar as it
relates to the duty of customs leviable under the First
Schedule to the Customs Tariff Act, 1975 (51 of 1975).
