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of <h1>Customs Notification 165/86: Reduced Duty on Components for Electro-Medical Equipment with Certification and Usage Conditions</h1> Notification No. 165/86-Cus, dated March 1, 1986, issued by the Central Government under the Customs Act, 1962, exempts components needed for manufacturing specified electro-medical equipment from certain customs duties. The exemption applies to components imported into India, reducing the duty to 40% ad valorem and waiving additional duties, subject to conditions. These include certification by the Directorate General of Technical Development and a bond by the importer to pay the duty difference if the components are not used as intended. The specified equipment includes pathological, anaesthesiology, radio-diagnostic, cardiological, ophthalmological, surgical, and neurosurgery equipment.
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