Excise exemption for life saving medical devices applies to specified instruments and certified accessories upon prescribed certification. The Central Government exempts specified medical and surgical instruments, apparatus, parts and accessories falling within the tariff classification for medical devices from the whole of the excise duty leviable thereon. A detailed Schedule lists life saving equipment and related items; other items may be exempt if certified as life saving by the Director General/Deputy Director General/Assistant Director General, Health Services, New Delhi, and the certificate or an acceptable undertaking is produced to the Assistant Collector of Central Excises within the period specified.
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 exemption for life saving medical devices applies to specified instruments and certified accessories upon prescribed certification.
The Central Government exempts specified medical and surgical instruments, apparatus, parts and accessories falling within the tariff classification for medical devices from the whole of the excise duty leviable thereon. A detailed Schedule lists life saving equipment and related items; other items may be exempt if certified as life saving by the Director General/Deputy Director General/Assistant Director General, Health Services, New Delhi, and the certificate or an acceptable undertaking is produced to the Assistant Collector of Central Excises within the period specified.
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