Spare parts for medical equipments (except printed circuit board and ball bearings) subject to 15% duty

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..... e powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts spare parts (other than populated printed Circuit Boards and Ball bearings), when imported into India for the maintenance of medical equipments falling under heading Nos. 90.18, 90.19, 90.20, 90.21 an .....

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..... effect that the said spare parts have been used for the aforesaid purpose; (c) the importer shall pay, on demand, in the event of his failure to comply with (a) and (b) above, an amount equal to the difference between the duty leviable on such quantity of the said spare parts but for exemption contained herein and that already paid at the time of importation. - Notification Tax Management I .....

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