Customs duty exemption for disabled importers subject to medical certification enabling import of essential assistive equipment. Notification No. 105/86-Cus exempts specified assistive goods imported by a handicapped or disabled person for personal use from customs duty under the First Schedule to the Customs Tariff Act, 1975 and from additional duty under Section 3, subject to production of a certificate from an authorized medical officer confirming the disability and that the goods are essential to overcome it; listed goods include braille equipment, electronic aids, optical and environmental sensors, arithmetic and geometrical aids, measuring and drafting aids, specially adapted clocks and watches, orthopaedic appliances, wheelchairs, and artificial electronic larynx and spares.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Customs duty exemption for disabled importers subject to medical certification enabling import of essential assistive equipment.
Notification No. 105/86-Cus exempts specified assistive goods imported by a handicapped or disabled person for personal use from customs duty under the First Schedule to the Customs Tariff Act, 1975 and from additional duty under Section 3, subject to production of a certificate from an authorized medical officer confirming the disability and that the goods are essential to overcome it; listed goods include braille equipment, electronic aids, optical and environmental sensors, arithmetic and geometrical aids, measuring and drafting aids, specially adapted clocks and watches, orthopaedic appliances, wheelchairs, and artificial electronic larynx and spares.
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