Customs Concessions for the differently abled persons

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Individuals

(Notification No. 105/86 dated 17.2.86 Annexure Issued by the Deptt. of Revenue, Ministry of Finance)Aid for physical impairment

The Central Government exempts goods specified below, when imported into India by a handicapped or disabled person for his personal use, from the whole of the duty of customs and the additional duty subject to the condition that the importer produces to the Assistant Collector of Customs, at the time of importation, a certificate from the Civil Surgeon of the District, Medical Officer or the Administrative Medical Officer or the Director of Health Services of the concerned State or a Specialist in the concerned speciality attached to a Govt. Hospital or a recognised medical college to the effect that the importer suffers from the particular handicap or disability and that the imported goods in respect of which the exemption is claimed are essential to overcome the said handicap or disabilty.

  1. Braille writers and Braille writing equipment
  2. Hand writing equipment, Braille Frames, Slates, writing guides, Braille Erasers, Script writing guides.
  3. Canes, Electronic aids like the Sonic Guide.
  4. Optical, Environmental Sensors.
  5. Arithmetic Aids like the Taylor Frame (Arithmetic and Algebra Types) Cubarythm, Speaking or Braille Calculator.
  6. Geometrical Aids like Combined Graph and Mathematical Demonstration Board, Braille Protractors, Scales Compasses and Spar Wheels.
  7. Electronic measuring equipment, such as calipers, micrometers, comparators, gauges, blocks levels, and yard sticks.
  8. Drafting drawing aids, tactile displays.
  9. Specially adapted clocks and watches.
  10. Orthopaedic appliances falling under Heading 90.21 of the First Schedule to the said Tariff Act.
  11. Wheel Chairs falling under Heading No. 87.13 of the said First Schedule.
  12. Artificial electronic Larynx and Spares thereof.

Institutions

As per notification C.S.R. No. 550 (E) dated 10.11.1978 issued by the Department of Revenue, Ministry of Finance, Government of India, the Institutions (including Registered Co-operative Societies) for the Blind and the Deaf are permitted to import equipment and apparatus as below, being bonafide gifts to, as purchased out of donations received in foreign exchange by such insititutions from (i) the whole of the duty of customs leviable thereon under the first Schedule to the Customs Tariff Act, 1975 (51 of 1975); (ii) the whole of the auxiliary duty of customs leviable under sub–section (I) section 35 of the Finace Act; and (iii) the whole of the additional duty leviable thereon under section 3 of said Customs Tariff Act at the time of importation of such goods into India:

(a) All tangible appliances for the blind.

(b) Hearing aids and other audio-visual aids for the education of the deaf.

(c) Vocational aids for the blind and the deaf.

(d) Articles including instruments, apparatus, appliances, machinery and spares or component parts of accessories thereof required by such institution for the purpose of giving training or imparting instructions to the blind and the deaf.

Instructions

Where any such institution is scheduled to begin function only after the importation of the goods specified above the exemption shall not apply in respect of the goods imported by that insitution, unless an undertaking in writing is given by the President or Secretary of that Institution that it will begin to function within a period of six months from the date of importation of the goods.

Provided that in any particular case, the aforesaid period of six months may, on sufficient cause being shown, be extended by the Collector of Customs concerned such further period as, he may deem fit.

Where goods have been purchased out of donations received abroad in foreign exchange, the institution has been permitted to maintain an account abroad by the Reserve Bank of India for the purpose of receiving funds donated overseas.

Exemption for Braille Paper

Ministry of Finance (Department of Revenue) vide their Notification dated 1st March, 1981, has exempted braille paper, falling under item No. 17 of the First Schedule to the Central Excise and Salt Act, 1994 (1 of 1994) from the whole of the duty of excise leviable thereon subject to the condition that such paper is supplied direct to a school for the blind or to a braille press against an

indent placed by the National Institute for the Visually Handicapped, Dehradun.

Import of Audio Cassettes

Ministry of Finance (Department of Revenue ) vide their Notification No. 379/86-Customs (F-14-839/86 C) dated 3rd July, 1986, has exempted audio cassettes, falling within Chapter 85 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) newspapers or magazines for the blind when consigned by an organisation and imported into India by an organisation:

  1. The whole of the duty of customs leviable thereon, which is specified in the said First Schedule,
  2. The whole of the additional duty leviable thereon under Section 3 of the said Customs Tariff Act subject to the conditions that—
    1. The audio cassettes so imported shall be re-exported within one year from the date on which these are imported into India or a such extended period as the Assistant Collector of Customs may allow,
    2. the importer executes an undertaking binding himself to pay an amount equal to the duty leviable on the audio cassettes at the time of import to the Assistant Collector of Customs in the event of failure to re-export the said audio cassettes whithin the period specified or, as the case may be, such extended period as may be allowed; and
    3. The importer produces the audio cassettes before the proper officer for identification before re-export.

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