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of <h1>Auxiliary Duty Exemption for Medical Equipment Parts Import under Customs Act 1962, with Conditions</h1> The notification dated March 20, 1990, issued under the Customs Act, 1962, prescribes the rate of auxiliary duty on component parts of medical electric equipment. It exempts certain parts, excluding those containing specific electronic components, required for manufacturing medical electronic equipment under specified chapters of the Customs Tariff Act, 1975, from auxiliary customs duty. This exemption applies when these parts are imported into India and verified by the Assistant Collector of Customs as necessary for manufacturing. The exemption is subject to conditions outlined in a prior notification from the Ministry of Finance, as amended.
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