Customs exemption for specified medical devices limits duty on import of listed airway and cardiac support devices. The Central Government exempts specified mechanical and medical devices from customs duty in excess of the amount calculated at the rate of 10 per cent ad valorem when imported into India. The exemption caps chargeable customs duty for listed goods - specifically Laryngeal Mask - Endotracheal Tube and Intra Aortic Balloon Pump - by operation of a miscellaneous exemption notification under the Customs Act, 1962, as applied to items falling under the First Schedule to the Customs Tariff Act, 1975.
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 devices limits duty on import of listed airway and cardiac support devices.
The Central Government exempts specified mechanical and medical devices from customs duty in excess of the amount calculated at the rate of 10 per cent ad valorem when imported into India. The exemption caps chargeable customs duty for listed goods - specifically Laryngeal Mask - Endotracheal Tube and Intra Aortic Balloon Pump - by operation of a miscellaneous exemption notification under the Customs Act, 1962, as applied to items falling under the First Schedule to the Customs Tariff Act, 1975.
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