Customs exemption for life-saving drugs: duty waived for listed medicines and case-certified imports upon required documentation. The Central Government exempts from basic customs duty and additional customs duty the import into India of goods classified under specified tariff chapters when such goods are life saving drugs or medicines (including diagnostic test kits) listed in the annexed Schedule. Part A lists numerous named drugs, vaccines, sera, diagnostic agents and kits that qualify. Part B permits case by case certification by the Director General/Deputy Director General/Assistant Director General, Health Services, New Delhi, to extend the exemption to other drugs or medicines upon production of the prescribed certificate to the Assistant Collector of Customs, failing which duty must be paid.
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 drugs: duty waived for listed medicines and case-certified imports upon required documentation.
The Central Government exempts from basic customs duty and additional customs duty the import into India of goods classified under specified tariff chapters when such goods are life saving drugs or medicines (including diagnostic test kits) listed in the annexed Schedule. Part A lists numerous named drugs, vaccines, sera, diagnostic agents and kits that qualify. Part B permits case by case certification by the Director General/Deputy Director General/Assistant Director General, Health Services, New Delhi, to extend the exemption to other drugs or medicines upon production of the prescribed certificate to the Assistant Collector of Customs, failing which duty must be paid.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
