The Gazette of India
EXTRAORDINARY
PART II—Section 3—Sub-Section (i)
PUBLISHED BY AUTHORITY
No. 332] NEW DELHI, FRIDAY, NOVEMBER 10, 1978/KARTIKA 19, 1900
Separate paging is given to this Part in order that it may be filed as a separate compilation.
1076 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—Sfic. 3(01MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 10th November, 1978
CUSTOMS
G.S.R. 550(Ej.—In exercise of the powers conferred by eub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with sub-section (4) of section 35 of the Finance Act, 1978 (19 of 1978) and in supersession of the notification of the Government of India in the Department of Revenue and Bunking (Revenuo Wing) No. 141-Cus. dated the 16th July, 1977, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in the Table below, when imported into India by any institution (including a registered Co-operative society) for the blind and the deaf being bonafide gifts to, or purchased out of donations received abroad in foreign exchance by, such institution, from—
(i) the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);
(ii) the whole of the auxiliary duty of customs leviable under sub-section (1) of section 35 of the said Financa Act; and
(iii) the whole of the additional duty leviable thereon
under section 3 of the said Customs Tariff Act,
at the time of importation of such goods into India.
TABLE
(a) All tangible appliances for the blind.
(b) Hearing aids and other audio-visual aids for tho
education of the deaf.
(c) Vocational aids for the blind and the deaf.
(d) Articles including instruments, apparatus, appliances machinery and spares or component parts or accesso- ries thereof required by such institution for the pur- pose of giving training or imparting instructions to the blind and deaf.
2. Where any such institution is scheduled to begin to func- tion only after the importation of the goods specified in the Table below of the opening paragraph, the exemption under that paragraph shall not apply in respect of the goods imported by that institution, unless an undertaking 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 from the date of importation of the goods :
Provided that in any particular case, the afoie&aid period of six months may, on sufficient cause being shown, be extend- ed by the Collector of Customs concerned by such further period as he may deem fit.
3. Where goods have been purchased out of donations ic- ceived 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.
[No. 211-F. No. 459/151/77-CUS.V1
S. BASU, Under Secy.