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<h1>India Exempts Specific Medical Equipment Parts from Auxiliary Customs Duty under Notification No. 166/88-Cus, 1988</h1> The Central Government of India has issued Notification No. 166/88-Cus, dated May 13, 1988, under the Customs Act, 1962, and the Finance Act, 1988, exempting certain parts used in the manufacture of medical electronic equipment from auxiliary customs duty. This exemption applies to parts excluding those containing thermionic valves, transistors, similar semiconductor devices, light-emitting diodes, electronic micro circuits, or non-paper capacitors. These parts must be imported for manufacturing purposes under specified chapters of the Customs Tariff Act, 1975, and verified by the Assistant Collector of Customs. The exemption is subject to conditions outlined in Notification No. 235-Customs, dated August 18, 1983.