Customs exemption for specified medical equipment requires importer undertakings and proof of use, with duty recovery on noncompliance. Exemption is granted for specified ophthalmic and related medical equipment, their manufacture parts and maintenance spare parts from basic and additional customs duties, conditional on importer undertakings and timely production of certification or evidence of use; failure to comply permits recovery of the duty differential.
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 specified medical equipment requires importer undertakings and proof of use, with duty recovery on noncompliance.
Exemption is granted for specified ophthalmic and related medical equipment, their manufacture parts and maintenance spare parts from basic and additional customs duties, conditional on importer undertakings and timely production of certification or evidence of use; failure to comply permits recovery of the duty differential.
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