( 1 ) THE lure of imported items in this country continues to have a great attraction even after 35 years of independence Apparently that seems the reason why the Government has had to come out with the liberal stand making it easy to import items from outside not necessarily because they cannot be manufactured but because they are more easily available outside. In 1978 exemption from payment of custom duty to the extent of 50% was permitted on cars fitted with special system for handicapped persons. In may 1978, however, the policy was reviewed and it was found that the cars could easily be restored for use of normal persons and hence it was decided not to grant exemption from custom duty on such cars. However, once the attraction of imported items had been introduced in the market it is not easy to get rid of it. So the Government was naturally pestered with restoring the concession and using 1981 as the year of handicapped a policy was brought forth which provided that cars imported for disabled persons would be charged to a total custom duty of 50% ad valorem, as against the prevalent rate of 185% ad valorem subject to the condition that the engine capacity of the car