Parts and spare parts of specified medical equipment

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....Government, being satisfied that it is necessary in the public interest so to do, hereby exempts parts required for the manufacture (hereinafter referred to as said parts) and spare parts required for the maintenance (hereinafter referred to as said spare parts) of medical equipment falling within heading Nos. 90.18, 90.19, 90.20, 90.21 and sub-heading Nos. 9022.11 and 9022.21 (hereinafter referre....

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....tor of Central Excise in whose jurisdiction the factory manufacturing the said goods is situated, to the effect that the said parts have been used in the manufacture of the said goods: (c) the importer shall pay, on demand, in the event of his failure to comply with conditions (a) and (b) above, an amount equal to the difference between the duty leviable on such quantity of the said parts but f....