Exemption to imports for handicapped persons, charitable or Social Welfare purposes and research or educational programmes

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....rred to as the said goods) of the description specified in column (2) of the Table hereto annexed and falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from so much of the duty of customs leviable thereon which is specified in the said Schedule, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table ^1[***] subject to the conditions, if any, laid down in the corresponding entry in column (4) thereof. TABLE S.No. Description of goods Rate Conditions (1) (2) (3) (4) 1. (i) All tangible appliances for the blind; (ii) Hearing aids and other audio-visual aids for the education of the ....

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.... certificate from an officer not below the rank of a Deputy Secretary in the Ministry of Education, Government of India, to the effect that such video cassettes and video tapes are recorded with educational material and are required for educational programmes approved by that Ministry or for telecast through Doordarshan and that the programmes of similar nature are not produced in India; (iii) the importer, at the time and place of clearance,gives an undertaking to the Assistant Commissioner of Customs or Deputy Commissioner of Customs to the effect that such video cassettes and video tapes shall not be used for any other purpose and such cassettes and tapes shall not be subsequently recorded with any other material; and (iv) such vid....

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....inistratively concerned with the said research institution, to the effect that the said cassettes and tapes are required for use for technical educational purposes in that research institution; (iv) the importer, at the time and place of clearance, gives an undertaking to the Assistant Commissioner of Customs or Deputy Commissioner of Customs to the effect that such video cassettesand video tapes (a) shall not be sold or parted with without prior permission of the Assistant Commissioner of Customs or Deputy Commissioner of Customs at the port of importation. (b) shall not be used for any purposes other than the purposes of technical education, and (c) shall not be subsequently recorded with -any other material. ....