My query is as under:
1. Can the second hand goods imported under CTI 90275090 avail benefit under Notification 024/2005 Customs? Since, this notification is for the manufacturing of the goods, can second hand medical goods/equipments come in the purview of Notification 024/2005? Pl guide.
2. Sometimes it is seen that Ministry of Environment, Forest and Climate Change issued Office Memorandum regarding import of used medical equipment. In such case whether importer need any authorisation or any license for import of second hand equipment from DGFT in addition of Ministry's approval? Pl clarify?
Second-hand medical equipment under CTI 90275090 exempt from Basic Customs Duty; must comply with Para 2.31 and environmental regulations. A query was raised regarding the import of second-hand goods under CTI 90275090 and their eligibility for benefits under Notification 024/2005 Customs, specifically for second-hand medical equipment. The response clarified that goods under HSN 90275090 are exempt from Basic Customs Duty (BCD) as per Notification 24/2005, without conditions. However, compliance with Para 2.31 of the Foreign Trade Policy is necessary. Regarding environmental compliance, the responder noted that both the Ministry of Environment and the Directorate General of Foreign Trade regulations must be adhered to if applicable. (AI Summary)