Exemption notifications for medical, surgical, dental or veterinary uses - Seeks to amend notification 8/20120-Customs, dated 02.02.2020 to continue/provide health cess exemption on import of goods for use in the manufacture of X-ray machines - 18/2023 - Customs -Tariff
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Health cess exemption for X ray machine components maintained; concessional imports require compliance with specified end use import rules. The notification amends notification 8/2020 Customs by omitting the figures '564A, 564B, 564C' and inserting a new entry listing goods for use in the manufacture of X ray machines (including static user interfaces, diagnostic tables, vertical buckys, tube suspensions, high frequency X ray generators, grids, multileaf collimators/irises, medical grade monitors, flat panel detectors including scintillators, and X ray tubes). Importers must follow the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022. The amendment takes effect 1 April 2023.
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.
Health cess exemption for X ray machine components maintained; concessional imports require compliance with specified end use import rules.
The notification amends notification 8/2020 Customs by omitting the figures "564A, 564B, 564C" and inserting a new entry listing goods for use in the manufacture of X ray machines (including static user interfaces, diagnostic tables, vertical buckys, tube suspensions, high frequency X ray generators, grids, multileaf collimators/irises, medical grade monitors, flat panel detectors including scintillators, and X ray tubes). Importers must follow the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022. The amendment takes effect 1 April 2023.
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