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of <h1>Govt. grants customs duty exemption for life-saving equipment parts under Notification No. 66/87-Cus per Customs Act, 1962.</h1> The Central Government, under the authority of the Customs Act, 1962, has issued Notification No. 66/87-Cus dated March 1, 1987, granting a customs duty exemption. This exemption applies to spare parts and accessories classified under Chapter 90 or 98 of the First Schedule to the Customs Tariff Act, 1975, specifically for life-saving equipment listed in a previous government notification dated September 22, 1981. The exemption covers both the basic customs duty and the additional duty specified in the Customs Tariff Act when these items are imported into India.
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