Respective exemption notifications for medical, surgical, dental or veterinary uses. - Exemption from the whole of the Health Cess. - 08/2020 - Customs -Tariff

GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 08/2020-Customs New Delhi, the 2nd February, 2020. G.S.R. 68 (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) read with 1 [ section 141 of Finance Act, 2020 (12 of 2020) ] , the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (2) of the Table below and falling 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 allowed under the following notifications, namely: - (i) Notification No. 74/2005-Customs, dated the 22nd July, 2005, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 499(E), dated the 22nd July, 2005; (ii) Notification No.10/2008-Customs, dated the 15th January, 2008, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 33(E), dated the 15th January, 2008; (iii) Notification No. 152/2009-Customs, dated the 31st December, 2009, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 943(E), dated the 31st December, 2009; (iv) Notification No. 46/2011-Customs, dated the 1st June, 2011, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 423(E), dated the 1st June, 2011; (v) Notification No. 53/2011-Customs, dated the 1st July, 2011, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 499(E), dated the 1st July, 2011; and (vi) Notification No. 69/2011-Customs, dated the 29th July, 2011, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 593(E), dated the 29th July, 2011. 3 [ (vii) Notification No. 84/97-Customs, dated the 11th November, 1997, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 645(E), dated the 11th November, 1997; (viii) Notification No. 3/57-Customs, dated the 8th January, 1957, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 98 (E), dated the 08th January, 1957 ] 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. ] 3. All goods covered under S. Nos. 216, 216A, 561, 562, 564, [*****] 565, 566, 567, 568, 570, 571, 573, 574, 578, 578A, 580 and 581 of the Table annexed to the Notification No. 50/2017-Customs, dated the 30th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 785(E), dated the 30th June, 2017. 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); (c) Vertical Bucky (9022 90 90); (d) X-Ray Tube Suspension (9022 90 90); (e) High Frequency X-Ray Generator ( 25KHz, 500 mA) (9022 14 10); (f) X-Ray Grid (9022 90 90); (g) Multi Leaf Collimator/ Iris (9022 29 00 or 9022 90 90) (h) Medical Grade Monitor (8528 59 00); (i) Flat Panel Detector, including Scintillators (9022 90 90); (j) X-ray Tube (9022 30 00): Provided that the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022. . ] [F.No.334/2/2020 -TRU] (Gaurav Singh) Deputy Secretary to the Government of India ************ NOTES:- 1. Substituted vide Notification No. 19/2020 Customs dated 09-04-2020 before it was read as, clause 139 of the Finance Bill, 2020 , which, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931) , has the force of law 2. Substituted vide Notification No. 19/2020 Customs dated 09-04-2020 before it was read as under the said clause of the Finance Bill 3. Inserted vide Notification No. 06/2021 Customs dated 01-02-2021 w.e.f. 02-02-2021 4. Inserted vide Notification No. 22/2021 Customs dated 31-03-2021 w.e.f. 01-04-2021 5. Inserted vide Notification No. 15/2022-Customs dated 01-02-2022 w.e.f. 02-02-2022 6. Omitted Vide Notification No. 18/2023-Customs, dated 29-03-2023 , w.e.f. 01.04.2023, before it was read as, 4 [ , 564A, 564B, 564C, ] 7. Inserted vide Notification No. 18/2023-Customs, dated 29-03-2023 , w.e.f. 01.04.2023 8. Inserted vide Notification No. 35/2024-Customs dated 23-07-2024 w.e.f. 24-07-2024