REGISTERED No. D-(D)-73
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
CUSTOMS
G.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
(43)
163GI/77
44
THE GAZETTE OF INDIA : EXTRAORDINARY
[PART I—SFC. 3(i)]
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.
[No. 13/F. No. 4fiO/n7/77-Cuv V|
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 :—
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.
PRINTED BY THE MANAGER, OOVr, Oh INDIA PRESS, R1NO ROAD, NEW DELHI-110064
AND PUBLISHED BV THE CONTROLLER Of" PUBLICATIONS, DCLHt-1 10054,
1978