Exemption to audio cassettes recorded with specified material - 379/86

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<h1>India exempts audio cassettes for the blind from customs duties under Chapter 85; conditions apply for re-export.</h1> The Central Government of India issued a notification exempting audio cassettes recorded with materials from books, newspapers, or magazines intended for the blind from customs duties. These cassettes, classified under Chapter 85 of the Customs Tariff Act, 1975, must be consigned by specified international organizations and imported by designated Indian organizations. The exemption applies to both the basic and additional customs duties. Conditions include re-exporting the cassettes within a year or an extended period, executing an undertaking to pay duties if re-export fails, and presenting the cassettes for identification before re-export.

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