Import duty exemption for government-imported medical equipment conditioned on Joint Secretary certificate under government-to-government assistance. All medical and surgical instruments, apparatus, appliances and their spare parts and accessories imported by any Government Department or Ministry are exempt from the whole of the basic customs duty and the whole of the additional customs duty, provided the importer produces a certificate from an officer not below the rank of Joint Secretary certifying that the import is under a Government to Government Assistance Programme agreement.
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Provisions expressly mentioned in the judgment/order text.
Import duty exemption for government-imported medical equipment conditioned on Joint Secretary certificate under government-to-government assistance.
All medical and surgical instruments, apparatus, appliances and their spare parts and accessories imported by any Government Department or Ministry are exempt from the whole of the basic customs duty and the whole of the additional customs duty, provided the importer produces a certificate from an officer not below the rank of Joint Secretary certifying that the import is under a Government to Government Assistance Programme agreement.
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