Import of second hand goods under CTI 90275090

[MK Singh]

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?

AI Summary

Exemption under Notification 24/2005 covers second hand medical equipment, but environmental and FTP approvals remain required.
Imports under HSN 90275090, including second hand medical equipment, are exempt from basic customs duty under Notification 24/2005 without condition, but importers must comply with applicable Foreign Trade Policy eligibility and procedural requirements and obtain any separate environmental or sectoral approvals that apply.