Exemption to Computer Equipments and start-up spares of such equipments [Chapter 84]

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....(1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts computer equipments, falling under heading No. 84.71 and the start-up spares of such computer equipments, falling under heading No. 84.73, of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), (hereinafte....

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....n No. 260/90-Customs; (b) a certificate from the licensing authority to the effect that the said ultimate exporter has executed a bond accompanied by a bank guarantee for full amount of duty of excise leviable on the said goods but for the exemption contained herein, before the licensing authority, undertaking to comply with all the conditions and obligations specified in the said Notification ....