Customs exemption for medical equipment imports subject to use undertakings, certification or evidence, and repayment on noncompliance. Exempts specified medical and surgical goods, their accessories, manufacture parts and maintenance spare parts from basic and additional customs duty, subject to importer undertakings to use such items for manufacture or maintenance, to produce within a prescribed period certification or evidence of such use to the relevant Assistant Collector, and to pay on demand the duty differential if they fail to comply.
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.
Customs exemption for medical equipment imports subject to use undertakings, certification or evidence, and repayment on noncompliance.
Exempts specified medical and surgical goods, their accessories, manufacture parts and maintenance spare parts from basic and additional customs duty, subject to importer undertakings to use such items for manufacture or maintenance, to produce within a prescribed period certification or evidence of such use to the relevant Assistant Collector, and to pay on demand the duty differential if they fail to comply.
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