Customs exemption for life saving medical equipment subject to use undertakings, certificate proof, and duty on noncompliance. Exemption from customs and additional customs duty is accorded to specified life saving medical equipment, accessories, manufacture parts and maintenance spare parts on import, subject to importers furnishing undertakings, producing within a specified period certificates or evidence of use from the appropriate Assistant Collector or Central Excise authority, and paying the duty differential on demand if they fail to comply. The notification lists eligible items, excludes Foley Balloon Catheters, and allows case by case exemption of other items certified by specified Health Services authorities with a prescribed form.
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 life saving medical equipment subject to use undertakings, certificate proof, and duty on noncompliance.
Exemption from customs and additional customs duty is accorded to specified life saving medical equipment, accessories, manufacture parts and maintenance spare parts on import, subject to importers furnishing undertakings, producing within a specified period certificates or evidence of use from the appropriate Assistant Collector or Central Excise authority, and paying the duty differential on demand if they fail to comply. The notification lists eligible items, excludes Foley Balloon Catheters, and allows case by case exemption of other items certified by specified Health Services authorities with a prescribed form.
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