Medical and surgical instruments and apparatus etc. - 339/86 - Central Excise - Tariff

Medical and surgical instruments and apparatus etc.

Notification No. 339/86-C.E.

Dated 11-6-1986

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts medical and surgical instruments and apparatus and parts and accessories thereof of the description specified in the Schedule hereto annexed and falling within Chapter 90 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is specified in the said Schedule.

A. Life Saving Equipments

1. "Absorbable sterile Gelatin with Hesmostatic affect (SPONGOSTAN)".

2. Australia Antigen Bia Kit.

3. Cardiac Catheters with guidewires.

4. Cardio Vascular Sutures.

5. Cardio Vascular special instruments, namely:-

(i) Coronary Perfusion Cannulae

(ii) Electrical or Gas Operated Sternal Cutter

(iii) High Pressure Stop Cocks and Connectors for pressure recording.

(iv) Vascular Bull-dog Clamps.

(v) Vascular Clamps

(vi) Vascular Scissors Straight or Angled.

(vii) Vascular Needle Holders

(viii) Vascular Tissue Foreceps

6. Clips for Anaurysms and clips applying foreceps in Neuro-Surgery.

7. Compressed Air Breathing Apparatus and other breathing equipments

8. D.C. Defibrillators internal and external use and Pace Makers and their accessories including patient cable, internal Defibrillators Paddles 45 mm and 55 mm sizes but excluding:-

(a) Cardiac Monitors

(b) Cardioscopes

(c) E.C.G. Monitors of any type

(d) E.C.G. Recorder

and the following components of D.C. Defibrillators, namely:-

(i) Connector

(ii) Discharge/Damp Relay

(iii) High Voltage Retractable, Flexible Wire

(iv) Polyester/Paper Discharge Capacitor

9. Disposable and non-disposable canula for Aorta Venas cavae and similar veins and blood vessels.

10. Endotracheal tube

11. E.T. Tube of Plain Red Rubber

 Cuffed Red Rubber

 PVC Cuffed and high pressure low volume

 PVC Cuffed and low pressure normal volume, and

 PVC plain.

12. Epidural catheten

13. Haemodialyser and accessories/spares thereof.

14. Heart Lung Machine and accessories including Y and straight connections, Heat exchanger, arterial and venous reservoirs and filters.

15. Heart valve prosthesis including valve frames.

16. Humidifiers.

17. Hydrocephalus shunts

18. Hyper-Baric Oxygen chamber-accessories and spares.

19. Fogarty and embolectomy catheters.

20. Implantable Cardiac Pacemaker and accessories.

21. Intra-arterial catheters and guidewires for selective cerebral angiography and spinal angiography.

22. Intra-Cardiac patches

23. Intravenous Canulae and tubing for long term use.

24. Marlex Mesh

25. Nebulizers

26. Omayya reservoirs for intraventricular investigations/therapy.

27. Operating set for Percutaneous Nephrostomy and Percutaneous removal of kidney stones with continuous irrigation and suction with ultrasonic lithotrite etc.

28. Ostomy Products (Appliances) for managing Colostomy, Illeostomy, Uraterostomy, Illeal Conduit Urostomy Stoma cases such as bags, belts, adhesive seals or disos or rolls adhesive remover, skin barriers micropire surgical tapes, bag closing clamps, karaya seals paste or powder, irrigation sets, plastic or rubber faceplates, flanges, male or female urinary incontinency sets, skin gels, in parts or sets.

29. Oxygenator and the following accessories:-

(i) Arterial Venous tubing.

(ii) Coronary Canulae.

(iii) Filters.

(iv) Silastic tubes for microsurgery.

30. Pacemaker Wires.

31. Patient cable for Pacemaker.

32. Plastic Bags for Preserving Blood and its components.

33. Plastic Disposable 3-way connectors.

34. Portable intermittent positive, pressure breathing apparatus and accessories.

35. Pulmoflator.

36. Respirators including ventimeters and accessories including nebulizers, T-connections. Respirator and Ventimeter to patient connecting tubes and connections.

37. Sengstaken tubes - both plastic and metal.

38. Small portable pumps for giving slow infusion of anti-cancer drugs.

39. Suction Catheters.

40. Tracheostomy tubes both plastic and metal.

41. Tracheostomy Tube of plain PVC. Low Pressure PVC, Red Rubber Plain, and Red Rubber Cuffed.

42. Tubing for monitoring pressure.

43. Vascular grafts.

44. Various types of Cardiac Catheters including balloon tipped, double human and thermodilution catheters and PTCA catheters.

45. Ventilator used with anaesthesia apparatus.

Life Saving equipment not specified in Heading B. A.

Any other equipment including accessories or spare part or both of such equipment, which is certified by the Director General, the Deputy Director General or the Assistant Director General, Health Services, New Delhi to be life saving equipment, accessories or spare part and in respect of which a certificate to this effect, in the form annexed hereto, is produced to the Assistant Collector of Central Excises or an undertaking as acceptable to the Assistant Collector is given, to furnish this certificate within the period as specified by the Assistant Collector, failing which to pay duty leviable thereon.

FORM

Certified that the equipment/accessory/spare part__________________________ (Name of the equipment including accessory or spare part or both of such equipment) manufactured by ________________ is life saving equipment, accessory or spare part and exemption from payment of excise duty is recommended.

Signature of Director General/

Deputy Director General/Assistant

Director General, Health Services New Delhi.