Amendment to Notification 8/2020-Customs extends health cess exemption for X-ray machine components, effective April 1, 2023.

The Central Government has amended notification 8/2020-Customs to extend the health cess exemption on imports used in manufacturing X-ray machines. Effective April 1, 2023, the amendment omits certain entries and adds new ones, specifying goods like Static User Interface, X-Ray Diagnostic Table, Vertical Bucky, and others necessary for X-ray machine production. Importers must comply with the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022. This amendment is issued under the authority of the Customs Act, 1962, and the Finance Act, 2020, for public interest.