1076

THE GAZETTE OF INDIA : EXTRAORDINARY

[PART II—Sfic. 3(01

MINISTRY OF FINANCE

(Department of Revenue)

NOTIFICATION

New

Delhi, the 10th November, 1978

CUSTOMS

G.S.R. 550(Ej.—In exercise of the powers conferred

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.

(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.

PRINTED BY THE MANAGER, GOVT. OP INDIA PRESS, RINO ROAD, NEW DELHI-110064

AND PUBLISHED BY THE CONTROLLER flF PUBLICATIONS, DELHI-! 10054, 1978