Effective rate for specified goods of Chapters 90 and 98

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....ntral Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in column (2) of the Table hereto annexed, when imported into India, from so much of that portion of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as is in excess of the amount calculated at the rate....

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....er heading No. 90.21 of the said First Schedule. If, - (i) The said component parts are imported for the manufacture of such hearing aids; (ii) the importer furnishes an undertaking to the effect that -     (a) the said component parts shall be used for the purpose specified above;     (b) he shall maintain an account of the said component parts, rece....