Customs exemption for medical equipment parts permits reduced duty subject to undertakings and proof of use. Exemption applies to parts for manufacture and spare parts for maintenance of specified medical equipment for so much of customs duty exceeding an ad valorem rate of 15 percent, conditional on the importer furnishing undertakings, producing within three months (or extended period) a certificate from the Assistant Collector of Central Excise (for manufactured parts) or evidence satisfactory to the Assistant Collector of Customs (for spare parts) that the items were used for the stated purpose, and paying, on demand, the difference between full duty and the exempted amount if these conditions are not met.
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 parts permits reduced duty subject to undertakings and proof of use.
Exemption applies to parts for manufacture and spare parts for maintenance of specified medical equipment for so much of customs duty exceeding an ad valorem rate of 15 percent, conditional on the importer furnishing undertakings, producing within three months (or extended period) a certificate from the Assistant Collector of Central Excise (for manufactured parts) or evidence satisfactory to the Assistant Collector of Customs (for spare parts) that the items were used for the stated purpose, and paying, on demand, the difference between full duty and the exempted amount if these conditions are not met.
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