Customs exemption for NRI imports of medical equipment permits reduced duty subject to foreign exchange and certification conditions. Exemption for specified dental, ophthalmic and other medical equipments (including spare parts and accessories) imported by a Non Resident Indian reduces customs duty to a capped ad valorem amount and exempts additional customs duty, subject to four conditions: no foreign exchange remittance for CIF cost, duty paid from foreign exchange remitted for that purpose, production of evidence to the Assistant Collector of Customs at importation, and production of a certificate from a Joint Secretary rank officer in the Ministry of Finance confirming NRI status.
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 NRI imports of medical equipment permits reduced duty subject to foreign exchange and certification conditions.
Exemption for specified dental, ophthalmic and other medical equipments (including spare parts and accessories) imported by a Non Resident Indian reduces customs duty to a capped ad valorem amount and exempts additional customs duty, subject to four conditions: no foreign exchange remittance for CIF cost, duty paid from foreign exchange remitted for that purpose, production of evidence to the Assistant Collector of Customs at importation, and production of a certificate from a Joint Secretary rank officer in the Ministry of Finance confirming NRI status.
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