Respective exemption notifications for medical, surgical, dental or veterinary uses. - Exemption from the whole of the Health Cess.
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....ng within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), from the whole of the Health Cess leviable thereon 2[under the said section of the said Finance Act]: Provided that in case of goods specified in the said Table, the exemption under this notification shall be subject to the condition, if any, specified under the respective exemption notifications mentioned therein. Table Sl. No. Description of goods (1) (2) 1. All goods falling under heading 9022, other than those for medical, surgical, dental or veterinary uses. 5[1A Surgical needles falling under tariff item 9018 32 10 for use in manufacture of surgical sutures falling under tariff item 3006 10 10.] 2. All goods on which exemption is claimed and allow....
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....ed the 11th November, 1997; 9[(viii) Sl. Nos. 3,4,5,6,7,8,9 and 10 of TABLE III of notification No. 45/2025-Customs, dated 24th October, 2025]] 8[(ix) Notification No. 52/2003-Customs, dated the 31st March, 2003, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide G.S.R. 274(E), dated the 31st March, 2003.] 10[3. All goods covered under S. Nos. 363, 364, 374, 375, 377, 378, 380, 381, 385, 386, 387 and 388 of TABLE I of notification No. 45/2025-Customs, dated 24th October, 2025] 7[4. The following goods for use in the manufacture of X-ray machines (heading 9022 14 20 or 9022 14 90), namely:- (a) Static User Interface (9018 90 99); (b) X-Ray Diagnostic Table (9022 90 40)....
TaxTMI
TaxTMI