Customs exemption for sight-saving equipment removes basic and additional customs duty on specified ophthalmic imports. Exemption specifies that listed sight-saving equipment, accessories and spare parts imported into India and falling within Chapters 84, 85, 90 or 98 are exempted from the whole of basic customs duty and the whole of additional customs duty under the Customs Tariff Act; the attached Table enumerates the covered ophthalmic instruments, consumables and diagnostic and therapeutic devices.
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 sight-saving equipment removes basic and additional customs duty on specified ophthalmic imports.
Exemption specifies that listed sight-saving equipment, accessories and spare parts imported into India and falling within Chapters 84, 85, 90 or 98 are exempted from the whole of basic customs duty and the whole of additional customs duty under the Customs Tariff Act; the attached Table enumerates the covered ophthalmic instruments, consumables and diagnostic and therapeutic devices.
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