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Central Excise - Tariff - Notifications

Home Notifications 1988 Central Excise Central Excise - 1988 Central Excise - Tariff Miscellaneous Exemptions This

Effective rate of excise duty on specified medical equipments - 116/88 - Central Excise - Tariff

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Effective rate of excise duty on specified medical equipments

Notification No. 116/88-C.E.

Dated 1-3-1988

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts goods of the description specified in the Table hereto annexed, falling within Chapter 84, 85, 90 or 94, of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from so much of the duty of excise leviable thereon which is specified in the said Schedule as is in excess of the amount calculated at the rate of 5 per cent ad valorem.

THE TABLE

(A)

Dentral Equipments :

 

1.

Air Motor/Turbine Hand piece and Control Box with Foot Control.

 

2.

Air Rotor/Turbine complete with or without Air Compressor.

 

3.

Dental Engines

 

 

(a)

for laboratory work

 

 

(b)

for chair side clinical work on patients

 

4.

Dental Operating Lights and fibre Optik Lights

 

5.

Ultrasonic Dental cleaning system

 

6.

Ultrasonic scalers of all types

 

7.

Spot welders for dental use with auxiliary functions, outlet :-

 

 

(a)

Annealing jack

 

 

(b)

Heat-treat tables

 

 

(c)

Auxiliary cables

 

 

(d)

plug-in vise

 

8.

Air turbine head/cartridges

 

 

(a)

Borden turbines - Regular cartridge

 

 

(b)

Borden turbines - Silencer cartridge

 

 

(c)

Quiet air turbines - Compact Miniature Standard

 

9.

Dental burs of all varieties of various shapes and sizes

 

 

(a)

Carbide

 

 

(b)

Diamond

 

 

(c)

Steel

 

10.

Dental Handpieces for

 

 

(a)

Air Motor

 

 

(b)

Air turbine

 

 

(c)

Drilling engines (Clinical and Laboratory) for filling, packing and condensation purposes

 

 

(d)

Micromotor

 

11.

Endodontic Instruments (Root Canal Instruments) Brosches, reamers and files, fillers/wideners and pluggers

 

12.

Anaesthic cartridges for dental use

 

13.

Body Contoured self-adjusting electrically operated dental chair

 

14.

Equipment for chrome cobalt work

 

15.

Fibre optic light equipment with attachments for dental work

 

16.

Porcelain furnace

 

17.

Send blasting equipment for Dental use

 

18.

Ultrasonic scalers of all types

 

19.

Vacuum investing equipment for dental castings

 

20.

Developing tarks for dental X-ray (Automatic & Ordinary)

(B)

Ophthalmic Equipments :

 

1.

Argon/Krypton Laser

 

2.

Yag Laser

 

3.

Surgical Operating Zoom Microscope with close circuit T.V. Camera

 

4.

Ultrasonography A, B, M Scan

 

5.

Fundus Camera with Flourescene Angiography

 

6.

Electro-retinography, Electro oculography, visually evoked response equipment (ERG, EOG & VER)

 

7.

Specular Microscope

 

8.

Ocutome System & Fragmatome

 

9.

Photo-electric Keratoscope & Thermokeratophore

 

10

Non-Contact Tonometer

 

11.

Photo Slit lamp for anterior chamber photography

 

12.

Autokeratometer

 

13.

Ultrasonic Pachymeter

 

14.

Laser Interferometer

 

15.

Roper Hall Foreign Body locator

 

16.

Retinoscopes

 

17.

Refractometer

 

18.

Ophathalmoscope

(C)

Other Medical Equipments :

 

1.

PET Scanner

 

2.

High powered X-ray unit with special attachments for paediatric patients, Image intensifier, T.V. System & Cut film camera

 

3.

Automatic Blood Cell Counter 10 Parameter (Hb, Hct, PCV, MCV, MCH, MCHC, TLC, Platelet, DLC) size distribution of particles

 

4.

Multi Channel recorder for cardiac electrophysiology with computerised analysis system including facilities for memory

 

5.

Equipment for computerised intraoperative mapping system

 

6.

Operating microscope for coronary artery surgery

 

7.

Coulter

 

8.

Echo-machine

 

9.

Maquet Operating Table

 

10.

ALM Operating Lamps

 

11.

Immunoflourescence Microscope with or without attached photomicrography set

 

12.

Cryostat

 

13.

Thermodyne

 

14.

Ultramicrotome

 

15.

Memography Unit

 

16.

Deep therapy Unit

 

17.

Cardio-tachograph

 

18.

Fibrescope

 

19.

High Speed Steriliser

 

20.

Lung Function test machines

 

21.

Broncho-Fibroscope

 

22.

Fibro-optic Endescope & Colonoscope

 

23.

Intensive Care servo-controlled incubator

 

24.

Open Infant Care System with servo-control

 

25.

Oxygen Analyser

 

26.

Apnea Monitor

 

27.

Heart Rate and Respiratory Rate Monitor

 

28.

Multiple Vital sign Monitor with Oscillograph

 

29.

Non-invasive continuous BP Monitor

 

30.

Transcutaneous Oxygen Monitor

 

31.

Nebulized Humidifier

 

32.

Umbilical venous and arterial

 

33.

Neonatal venflons

 

34.

'Filter Cartridge' of 'Filter self rescuer'

 

35.

Wearable or portable self contained breathing resuscitation equipment for use in area with toxic and dangerous or explosive gases

 

36.

Instruments and implants including self curing acrylic Bone Cement for replacement and bonding of hips, knee and other joints for severely crippled and handicapped.

 

37.

Blood cell separators

 

38.

Fibreoptic endoscopes (Thoracic and gastrointestinal Genitourinary)

 

39.

Steridrape

 

40.

Castrators

 

41.

The following items required by the spinal patients and other categories of physically handicapped people :-

 

 

(1)

Folding wheel chairs with detachable arms and footrests

 

 

 

-Special light wheel chairs for easy handling and sports man

 

 

 

-motorised wheel chairs

 

 

 

-special purpose for stairs climbing standing for tetraplegics and paraplegic workers

 

 

(2)

Incontinence aids like non-allergic sillicron Medical Adhesives sprays

 

 

 

-button adjusters for condom urinals

 

 

 

-Urinal legs hags with valves for easy emptying

 

 

(3)

Aids for disabled like folding walking frames

 

 

(4)

Aids to extend reach to pick up small items (with small magnet pick up)

 

 

(5)

Specialised fixtures for orthopaedic and spastic, tetraplegics for manoeuvering and providing dexterity to fingers and wrist

 

 

(6)

Turning beds for prevention of pressure sores

 

 

(7)

Emulsion cushions for tetraplegics and working paraplegics to avoid pressure sores

 

42.

Disposable Monitoring Electrodes to use with the monitoring machine for diegnosing heart disease

 

43.

Patient cable & patient leads to use for disgnosing heart disease

 

44.

Portable intermittent traction machines

 

45.

Artificial electronics larynx instruments

 

46.

Burn therapy dressing soaked in protective jel

 

47.

Operating set for Per-cutaenous Nephrastomy and Per-cutaenous removal of kidney stones with continuous Irrigation and Suction with ultrasonic lithorite

 

48.

Cystoscope

 

49.

Computerised axial tomography scanner

 

50.

Urological X-ray examination table

 

51.

Bipolar angiography equipment

 

52.

Surgical laser

 

53.

Electronmicroscope

 

54.

Nuclear magnetic resonance scanner

 

55.

Linear accelerator (X-ray for canner therapy)

 

56.

Computerised ultrasound imaging body sector scanner

 

57.

Rotary Microtome

 

58.

Sodium and Potassium Analyser

 

59.

Blood Gas Analyser, including Micro Processor based system

 

60.

Bilirubinemeter

 

61.

Digital Pan Micro Analytical Balance

 

62.

Fluorescent Microscope

 

63.

Phase Contrast Microscope

 

64.

Auto Analyser for Biochemical Investigator Automatic printer

 

65.

Photometric Auto Analyser

 

66.

Inverted Microscope

 

67.

Caogulometer

 

68.

Amino Acid Analyser

 

69.

Daree Grornel Illuminator Microscope

 

70.

Densitometer

 

71.

Tissue Processor

 

72.

Paediatric/neonatal laryngoscope

 

73.

Resuscitator

 

74.

O2 blenders

 

75.

Reinforced corrugated Tubing

 

76.

Automatic Plasmapheresis Equipment (Blood cell separation)

 

77.

Gas Failure alarms

 

78.

Ultrasonic Nebulisers

 

79.

Heat Nebulisers

 

80.

Local analgesic spray

 

81.

Non-rebreathing valves

 

82.

Ethylene Sterilisers (Gas)

 

83

High Pressure, Pulsing, Electronic Controlled Autoclaves

 

84.

Air other anaesthesia apparatus

 

85.

Hypothermia machine

 

86.

Respirometer

 

87.

Pulmonary Function Test Machines

 

88.

Capnograph - Co2 meter blood gas

 

 

 

Co2 meter Gas to Gas

 

89.

Oxygen blending mask

 

90.

Paediatric Anaesthesia Set

 

91.

Cautery Proof Cardioscopes with memory

 

92.

Multichannel Cardioscopes, monitors

 

93.

Dosemeter (Farmer)

 

94.

Polystyerene Phantoms

 

95.

Water Phantom

 

96.

Mould room equipment (including Styrofoam Gatter)

 

97.

Radiation Field Analyser

 

98.

Survey Equipment (including Neutron monitor)

 

99.

Densitometer for film Densitometry

 

100.

TLD (for internal Dosimetry)

 

101.

Isotope Calibrator

 

102.

Whole Body Human Phantom

 

103.

Digital substraction Angiography

 

104.

Angioscope for Coronary Angiography

 

105.

Ultrasonograph

 

106.

Doppler equipments

 

107.

Xeroradiographic equipments

 

108.

Echo-cardiography

 

109.

Urological X-ray Examination Unit

 

110.

Pressure-injector with rapid serial changing unit

 

111.

Cobalt teletherapy units and accessories

 

112.

Simulator

 

113.

Treatment planning system with cat-scan

 

114.

Deep X-ray therapy units and accessories

 

115.

Superficial Therapy units and accessories

 

116.

Brachy therapy units with accessories

 

117.

Gamma Camera with accessories

 

118.

Medical Spectrometer

 

119.

Computerised Treadmill

 

120.

Bicycle ergometer

 

121.

Vector Cardiograph

 

122.

Polygraph

 

123.

Pressure transducers and pressure amplifiers

 

124.

Multichannel Cardiac Monitory system with Central Monitoring U Unit

 

125.

Photocardiograph and systolic time interval equipment

 

126.

Mircoprocessed biochemical analyser for enzymes and drug level

 

127.

Tonometer

 

128.

Photo-coagulator

 

129.

Laparoscopes

 

130.

Lithotome

 

131.

Paediatric resectoscope/Audit respectoscopes

 

132.

Peritoneoscopes

 

133.

Extracorporcal Lithotriper

 

134.

Calibrated thermo compensated/thermostabilised anaesthetic vaporizer

 

135.

Foetal monitor

 

136.

Ventilators

 

137.

Bipolar Coagulator and Forceps

 

138.

Echoencephalography equipment

 

139.

Doppler Carotid Scanner

 

140.

CUSA (Copper Ultrasonic Surgical Aspirator)

 

141.

Intra Cranial Pressure Monitoring Equipment

 

142.

Craniotome (pneumatic and Electric equipment) and Drills

 

143.

Electromyography

 

144.

Cryo Surgery Equipment

 

145.

Trans-cutaneous nerve stimulator

 

146.

Filters for extra corporal circulation

 

147.

Cardio-tomy reservoirs of various types

 

148.

Biological valves

 
 

 

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