Exemption to specified goods falling within Chapter 28, 29, 84, 85 or 90

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....stoms Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in the Table annexed hereto and falling within Chapter 28, 29, 84, 85 or 90 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India for the manufacture of laser and laser based instrumentation from — ....

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....event of his failure to comply with (a) above, an amount equal to the difference between the duty leviable on such quantity of the said goods but for the exemption contained herein and that already paid at the time of importation. THE TABLE 1. (i) Laser Rods (a) Neodymium : Yag       (b) Neodymium : Glass       (c) Ruby ....