Customs duty exemption for specified medical equipment caps basic customs at a fixed ad valorem rate and waives additional duty. The Central Government, under section 25(1) of the Customs Act, 1962, exempts specified medical equipment, accessories and spare parts in Chapters 84, 85, 90, 94 and 98 from customs duty in excess of the amount calculated at the rate of 40 per cent ad valorem on the tariff-specified portion and from the entire additional duty under section 3 of the Customs Tariff Act; the exemption applies to the items listed in the annexed Table classified as dental, ophthalmic and other medical equipment when imported into India.
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Provisions expressly mentioned in the judgment/order text.
Customs duty exemption for specified medical equipment caps basic customs at a fixed ad valorem rate and waives additional duty.
The Central Government, under section 25(1) of the Customs Act, 1962, exempts specified medical equipment, accessories and spare parts in Chapters 84, 85, 90, 94 and 98 from customs duty in excess of the amount calculated at the rate of 40 per cent ad valorem on the tariff-specified portion and from the entire additional duty under section 3 of the Customs Tariff Act; the exemption applies to the items listed in the annexed Table classified as dental, ophthalmic and other medical equipment when imported into India.
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