Exemption to sight saving equipments and their accessories and spare parts falling within Chapters 84, 85, 90 or 98
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Customs exemption for sight-saving equipment removes basic and additional customs duty on specified ophthalmic imports.
Exemption specifies that listed sight-saving equipment, accessories and spare parts imported into India and falling within Chapters 84, 85, 90 or 98 are exempted from the whole of basic customs duty and the whole of additional customs duty under the Customs Tariff Act; the attached Table enumerates the covered ophthalmic instruments, consumables and diagnostic and therapeutic devices.