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of <h1>Finance Bill 2022: Customs Amendments Exempt Health, Agriculture, and Road Cess for Specific Imports, Including Rare Disease Drugs.</h1> The Budget 2022-23 and Finance Bill, 2022 introduced amendments to various customs notifications, providing exemptions from Health Cess, Agriculture Infrastructure and Development Cess (AIDC), and Road and Infrastructure Cess (RIC) for specific imports. These amendments apply to goods imported by charitable organizations, transshipment goods involving Bhutan and Nepal, goods from Nepal, and products from Bangladesh's border districts. Additionally, exemptions are extended to goods from Bhutan, Bangladesh, and China. A new provision exempts drugs for treating rare diseases, aligning with the National Policy for Rare Diseases, 2021, when imported by designated Centers of Excellence or recommended institutions.
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