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of <h1>Hearing Aid Components Exempt from Additional Duties in India Under Customs Act, Excludes Batteries, Requires Compliance with Customs Conditions</h1> Notification No. 132/90-Cus, dated March 20, 1990, issued under the Customs Act, 1962, exempts specified components of hearing aids from additional duties when imported for manufacturing hearing aids. This exemption excludes primary cells and batteries and applies to components under the First Schedule of the Customs Tariff Act, 1975. Importers must provide an undertaking to use these components for manufacturing hearing aids, maintain consumption records as specified by customs authorities, and submit certified accounts within three months. Non-compliance may result in payment of duty differences on the imported goods.
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