https://www.taxtmi.com/circulars?id=65544 Notification No. 28/2021 exempted customs duty and health cess on oxygen and related equipment, and paragraph 11 extended full exemption to parts of specified medical oxygen equipment subject to IGCR compliance. These instructions state that due to COVID 19 emergency circumstances, procedural non observance of IGCR for emergency imports will not alone defeat the exemption, provided the imported parts were used for manufacture, transport, distribution or storage of oxygen and such use is verifiable from invoices and related documents; the relief applies only to imports under Notification No. 28/2021. en-us Wed, 27 Apr 2022 00:00:00 +0530 Thu, 28 Apr 2022 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=65544 Notification No. 28/2021 exempted customs duty and health cess on oxygen and related equipment, and paragraph 11 extended full exemption to parts of specified medical oxygen equipment subject to IGCR compliance. These instructions state that due to COVID 19 emergency circumstances, procedural non observance of IGCR for emergency imports will not alone defeat the exemption, provided the imported parts were used for manufacture, transport, distribution or storage of oxygen and such use is verifiable from invoices and related documents; the relief applies only to imports under Notification No. 28/2021. Circulars Customs Wed, 27 Apr 2022 00:00:00 +0530 https://www.taxtmi.com/circulars?id=65544