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of <h1>Customs Act Exemption: Reduced Duty on Components for Electronic Watch Modules per Notification No. 345/85-Cus</h1> Notification No. 345/85-Cus, dated December 2, 1985, issued under the Customs Act, 1962, exempts certain component parts of electronic modules for digital, analogue, and similar wristwatches from customs duties. The exemption applies to components imported for manufacturing electronic modules, reducing the customs duty to 15% ad valorem and waiving additional duties. Conditions include certification by a qualified government officer and an importer's bond to ensure the components are used for the intended purpose. The term 'wrist watches' refers to timepieces primarily designed to display the time, with or without additional features.
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