Customs exemption expands life-saving drugs and equipment under Customs Act by adding specified pharmaceuticals and diagnostic items. The notification amends the tariff exemption schedule by inserting specified pharmaceuticals and medical products into the list of life-saving drugs under heading A and adding certain implantable wires, anti-HLA sera and diagnostic kits under heading B, thereby expanding the items eligible for customs relief under the existing notification framework.
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Provisions expressly mentioned in the judgment/order text.
Customs exemption expands life-saving drugs and equipment under Customs Act by adding specified pharmaceuticals and diagnostic items.
The notification amends the tariff exemption schedule by inserting specified pharmaceuticals and medical products into the list of life-saving drugs under heading A and adding certain implantable wires, anti-HLA sera and diagnostic kits under heading B, thereby expanding the items eligible for customs relief under the existing notification framework.
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