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of <h1>Customs Act: 50% Basic Duty and 15% Additional Duty on Computer Spare Parts with Exemption for Essential Maintenance</h1> A notification issued on March 20, 1990, under the Customs Act, 1962, prescribes a basic duty of 50% and an additional duty of 15% on spare parts for computers, classified under Chapters 84, 85, or 90 of the Customs Tariff Act, 1975. The exemption applies to spare parts necessary for maintaining computers and peripherals under Heading No. 84.71. The exemption is granted upon certification by a Joint Director or higher in the Department of Electronics, confirming the necessity and specifying the description and quantity of the goods.
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