Section 26, The Customs Tariff Ordinance

Building manufactures of the following types, accepted as such bythe Comptroller of Customs, imported by- (a) Educational establishments for the construction of schools, including staff residences forming an integral part of the grounds, offices or premises required for the running and efficient management of the school, the design and objects of which have been approved by the Director of Education; or (b) Medical Missions or other institutions, organisations or undertakings approved by the Governor in Council under item 11, for the construction of hospitals, dispensaries or leper settlements, including staff residences forming an integral part of the grounds, offices or premises required for the running and efficient management of the institution, the design and objects of which have been approved by the Director of Medical Services- (i) prefabricated structural work, including door and window frames of wood, steel, or other base metals; (ii) mild steel rods; (iii) wall and ceiling panels of asbestos-cement, beaver board and other fibres commonly known as " hardboard "; (iv) sanitary ware with the requisite prefabricated fittings and fixtures; (v) machinery and parts, plant, accessories (including cable) for the generation and distribution of electricity for consumption solely in the establishments described in paragraphs (a) and (b), and excluding shades, bulbs, cookers, fans, kettles, irons and other electrical appliances ; (vi) tiles and blocks for roofs, walls and floors. It shall be lawful for the Comptroller of Customs to demand the production of plans, specifications and quantity surveys in support of claims for exemption under this item.