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The Gazette of India

EXTRAORDINARY

PART II—Section 3—Sub-section (i)

PUBLISHED BY AUTHORITY

No. 17] NEW DELHI, SATURDAY, JANUARY 7, 1978/PAUSA 17, 1899

Separate paging is given to this part in order that it may be filed as a separate compilation

MINISTRY OF FINANCE

(Department of Revenue)

New Delhi, the 7th January, 1973

CUSTOMSG.S.R. 21(E).—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 such medical, surgical and diagnostic equipment upto a value not exceeding fifty thousand rupees, when imported into India, whether in one consignment or in more than one consignment, by a surgeon or a doctor returning from abroad for permanent settlement in India, as are necessary for carrying on the pro- fession of the said surgeon or doctor, from the whole of the duty of customs leviable on such equipment under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and 163GI/77 (43)

the- additional duty leviable Ihcieon under section 3 of the second mentioned Act, subjc.t to the lollowing conditions, namely :—

(i) lh;it the suigeon or the doctor hai stayed abroad foi

a minimum period of three yean ;

(ii) that the equipment has been in his possession and use abroad for n minimum pei iod of six months ;

(iii) that an undertaking is given to the Assistant Collector

of Customs at the time of cleiance--

(n) thai the equipment is intended for his own pio-

fcssional use ;

(h) that the equipment will not be sold, exchanged or otherwise disposed of within thiee ycais fiom Ihe date of importation of the said equipment;

(c) that the value of the equipment so imported, whe- ther in one consignment, 01 in more than one con- signment, docs nol exceed the limit of fifty thou- sand rupees us specified in this notification ; and

(d) that where the provisions of chibe (b) of condi- tion (iii) arc contravened, he shall pay the 'luty which would have been leviable on such equip- ment but for the exemption contained herein.

G.S.R. 22(E) .•—In exctcise of the poweis conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962). read with sub-section (4) of section 3 of the Finance Act, 1977 (11 of 1977) the Central Government, being satis- fied that it is necessary in the public interest so to do, heieby makes the following further amendment in the notification of the Government of India in the Department of Revenue and Ranking (Revenue Wing) No. 123-Cusloms, dated the 1st July, 1977, namely :—

[No. 13/F. No. 4fiO/n7/77-Cuv V|

In the Schedule annexed to the said notification after Serial No. 167 and the entires relating t-hcrelo, the following shall be inserted, namely :—

"168 No. 13 Customs, dated 7th Janimiy, 1978"

[No. 14/F. No. 460/137/77-Cui, V]

A. K, SARKAR, Under Secy.