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<h1>Customs Notification Exempts Certain Medical Equipment Parts from Duty Over 15% if Used as Intended in India</h1> Notification No. 83/94-Cus, dated March 1, 1994, issued under the Customs Act, 1962, exempts parts required for manufacturing medical equipment under specific headings and sub-headings of Chapter 90 of the Customs Tariff Act, 1975, from customs duty exceeding 15% ad valorem. The exemption applies when the parts are imported into India and verified by the Assistant Collector of Customs. Conditions include certification by a Joint Director from the Department of Electronics or Directorate of Industries and a bond by the importer to pay the duty difference if parts are not used as intended.