Additional duty: Nil in the heading by Central Excise Tariff Schedule heading 9021.

Reference:- Notification No. 21/01.03.2002 (S.No. 370)

Appliances for handicapped persons certification from Government doctor
Goods specified in list 41 imported by a handicapped or disabled person for his personal use CVD also exempted as excise on the same is also
Nil by S.No. 294 of 06-CE/01.03.2002.

Basic Customs Duty : 0
Additional duty (CVD) : 0
Special Additional Duty : 0

Reference:- Notification No. 21/01.03.2002 (S.No. 432)

A. The following goods for physically disabled persons, namely:-
(i) Crutches;
(ii) Wheel chair
(iii) Walking frames;
(iv) Tricycles;
(v) Braillers;
(vi) Artifical limbs

Basic Customs Duty : Nil
Additional duty (CVD) : 0
Special Additioal Duty : 0

B. Parts of goods at (A) above
Additional duty nil for (A) above by S.No. 279 of CE-06/01.03.2003

Basic Customs Duty : Nil
Additional duty (CVD) : 0
Special Additional Duty : 0