Concessional rate of duty on import of Import of Goods required for medical, surgical, dental or veterinary - Seeks to make further amendments to the Notification No.12/2012-Customs dated 17.03.2012 - 4/2016 - Customs -Tariff
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Concessional duty on medical goods imports clarified; specified tariff items and manufacturing inputs receive reduced customs rates under amendment. The notification amends the customs exemption schedule to substitute entries identifying specific tariff items for medical instruments and appliances (excluding parts and spares) as eligible for a reduced standard customs rate, and separately designates raw materials, parts or accessories used in manufacture of the specified medical headings as qualifying for concessional treatment when imported for manufacture.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Concessional duty on medical goods imports clarified; specified tariff items and manufacturing inputs receive reduced customs rates under amendment.
The notification amends the customs exemption schedule to substitute entries identifying specific tariff items for medical instruments and appliances (excluding parts and spares) as eligible for a reduced standard customs rate, and separately designates raw materials, parts or accessories used in manufacture of the specified medical headings as qualifying for concessional treatment when imported for manufacture.
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