Exemption for medical instruments clarifies tariff entries and excludes parts and spares, prescribing an effective customs duty rate. Substitutes a tariff entry to create S. No. 357A covering goods classifiable under headings 9018-9022 'required for medical, surgical, dental or veterinary use,' prescribes the applicable effective duty rate for those goods, and expressly limits 'Goods' to medical instruments/appliances for those uses while excluding parts and spares.
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 medical instruments clarifies tariff entries and excludes parts and spares, prescribing an effective customs duty rate.
Substitutes a tariff entry to create S. No. 357A covering goods classifiable under headings 9018-9022 "required for medical, surgical, dental or veterinary use," prescribes the applicable effective duty rate for those goods, and expressly limits "Goods" to medical instruments/appliances for those uses while excluding parts and spares.
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