Effective rates for specified goods falling within Chapter 85

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....ent, 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 and falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from so much of that portion of the duty of customs leviable thereon which is specified in the said First Schedule, as is in excess of the....

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....f exemption under this notification is recommended; and (ii) furnishes an undertaking to the Assistant Collector of Cus-toms, at the time of importation of the said goods, to the effect that - (a) the said goods shall be used for the purpose specified above; (b) he shall pay on demand, in the event of his failure to use the said goods for the purpose specified above, an amount equal to the diff....