Exemption to imports for handicapped persons, charitable or social welfare purposes
and research or educational programmes.
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 (hereinafter referred to as the said goods) of the description specified in column (2) of the Table hereto annexed and falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from so much of the duty of customs leviable thereon which is specified in the said Schedule, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table and from the whole of the additional duty leviable thereon under section 3 of the second mentioned Act subject to the conditions, if any, laid down in the corresponding entry in column (4) thereof.
TABLE
| S. No. | Description of goods | Rate | Conditions |
| (1) | (2) | (3) | (4) |
| 1. | (i) All tangible appliances for the blind; (ii) Hearing aids and other audio-visual aids for the education of the deaf; (iii) Vocational aids for the blind and the deaf; (iv) Articles including instruments,apparatus, appliances, machinery and spares or component parts or accessories thereof requied for the purpose of giving training or imparting instructions to the blind and the deaf. | Nil | (i) The said goods have been imported by any institution (including a registered Co-operative Society) for the blind and the deaf; (ii) the said goods are bona fide gifts to, or purchased out of donations received abroad in foreign exchange by, such institution. (iii) where any such institution is scheduled to begin to function only after the importation of the said goods, the exemption shall not apply in respect of the goods imported by that institution, unless an under- taking in writing is given by the President or the Secretary of that institution that it will begin to function within a period of six months, or such extended period as the Assistant Commissioner of Customs or Deputy Commissioner of Customs may, on sufficient cause being shown, allow in this behalf, from the date of importation of the goods; (iv) where the said goods have been purchased out of donations received abroad in foreign exchange the institution has been permitted to maintain an account abroad by the Reserve Bank of India for the purpose of receiving funds donated overseas. |
| 1A | (i) All tangible appliances for the blind; (ii) Vocational aids for the blind; (iii) articles including instruments, apparatus, appliances specially designed for use by the blind. | Nil | (i) The said goods are imported by a blind person for his personal use. |
| 2. | Omitted. | ||
| 3. | Video cassettes and video tapes recorded with educational materials. | Nil | (i) The said goods have been imported by the University Grants Commission; (ii) the importer, at the time of clearance, produces a certificate from an officer not below the rank of a Deputy Secretary in the Ministry of Education, Government of India, to the effect that such video cassettes and video tapes are recorded with educational material and are required for educational programmes approved by that Ministry or for telecast through Doordarshan and that the programmes of similar nature are not produced in India; (iii) the importer, at the time and place of clearance, gives an undertaking to the Assistant Commissioner of Customs or Deputy Commissioner of Customs to the effect that such video cassettes and video tapes shall not be used for any other purpose and such cassettes and tapes shall not be subsequently recorded with any other material; and (iv) such video cassettes and video tapes shall not be sold or parted with without the prior permission of the Assistant Commissioner of Customs or Deputy Commissioner of Customs at the port of importation. |
| 4. | Video cassettes and video tapes, recorded with University or higher or advanced technical educational programme and imported by a University or a |
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