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of <h1>Indian Government Updates Customs Act: New Duty Rates and Exemptions for Medical Equipment Imports, Notification No. 65/88-Cus</h1> The Central Government amended Notification No. 65/88-Cus under the Customs Act, 1962, to revise exemptions on medical equipment imports. The amendment replaces the term 'medical equipments, their accessories and spare parts' with 'the goods' and updates the list of exempted medical equipment, including various specialized medical devices. Additionally, it provides a 15% ad valorem duty rate for components and spare parts used in manufacturing or maintaining these goods, excluding populated Printed Circuit Boards and Ball Bearings. Importers must furnish an undertaking to ensure the parts are used as specified and provide evidence within three months.
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