Exemption for hospital equipment: specified public hospitals may import duty-free subject to health authority and head certifications. Exemption allows specified public and controlled hospitals to import hospital equipment duty-free (including spare parts and accessories, excluding consumables) from both customs duty under the First Schedule and additional duty under section 3, subject to (i) a certificate from the Directorate General Health Services or Ministry of Health confirming eligibility and (ii) certification by the hospital head that the equipment is not manufactured in India and is essential to hospital operations.
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.
Exemption for hospital equipment: specified public hospitals may import duty-free subject to health authority and head certifications.
Exemption allows specified public and controlled hospitals to import hospital equipment duty-free (including spare parts and accessories, excluding consumables) from both customs duty under the First Schedule and additional duty under section 3, subject to (i) a certificate from the Directorate General Health Services or Ministry of Health confirming eligibility and (ii) certification by the hospital head that the equipment is not manufactured in India and is essential to hospital operations.
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