Customs exemption for medical oxygen parts preserved where emergency imports were used for intended manufacture and use. Notification No. 28/2021 exempted customs duty and health cess on oxygen and related equipment, and paragraph 11 extended full exemption to parts of specified medical oxygen equipment subject to IGCR compliance. These instructions state that due to COVID 19 emergency circumstances, procedural non observance of IGCR for emergency imports will not alone defeat the exemption, provided the imported parts were used for manufacture, transport, distribution or storage of oxygen and such use is verifiable from invoices and related documents; the relief applies only to imports under Notification No. 28/2021.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption for medical oxygen parts preserved where emergency imports were used for intended manufacture and use.
Notification No. 28/2021 exempted customs duty and health cess on oxygen and related equipment, and paragraph 11 extended full exemption to parts of specified medical oxygen equipment subject to IGCR compliance. These instructions state that due to COVID 19 emergency circumstances, procedural non observance of IGCR for emergency imports will not alone defeat the exemption, provided the imported parts were used for manufacture, transport, distribution or storage of oxygen and such use is verifiable from invoices and related documents; the relief applies only to imports under Notification No. 28/2021.
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