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Wheel chairs [Chapter 84]
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....do, hereby exempts flanged radial bearings having the specifications mentioned in the Table hereto annexed and falling under heading No. 84.82 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India for the manufacture of wheel chairs, from - (a) so much of the duty of customs leviable thereon which is specified in the said First Schedule as is in excess of th....