Excise duty exemption for specified medical equipment limits excise liability to a reduced ad valorem rate on listed goods. Exempts from excise duty beyond a nominal ad valorem threshold specified medical and surgical equipment within Chapters 84, 85, 90 and 94 by notification under rule 8(1) of the Central Excise Rules, 1944. The exemption restricts duty to an amount calculated at the prescribed ad valorem rate and waives any excess for the enumerated dental, ophthalmic and other medical equipment listed in the notification.
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.
Excise duty exemption for specified medical equipment limits excise liability to a reduced ad valorem rate on listed goods.
Exempts from excise duty beyond a nominal ad valorem threshold specified medical and surgical equipment within Chapters 84, 85, 90 and 94 by notification under rule 8(1) of the Central Excise Rules, 1944. The exemption restricts duty to an amount calculated at the prescribed ad valorem rate and waives any excess for the enumerated dental, ophthalmic and other medical equipment listed in the notification.
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