Medical equipments and accessories - 55/95 - Customs -Tariff

Medical equipments and accessories Notification No. 55/95-Cus. Dated 16-3-1995 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods falling within First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and specified in the Table hereto annexed (hereinafter referred to as said goods) and their accessories, parts of the said goods required for the manufacture of the said goods (hereinafter referred to as said parts) and spare parts of the said goods required for the maintenance of the said goods (hereinafter referred to as said spare parts), when imported into India, from - (i) the whole of the duty of customs leviable thereon under the said First Schedule; and (ii) the whole of the additional duty of customs leviable thereon under section 3 of the said Customs Tariff Act, subject to the following conditions, namely :- (1) in the case of import of the said parts required for the manufacture of the said goods, the importer furnishes an undertaking to the Assistant Collector of Customs, to the effect that - (a) the said parts shall be used for the purpose specified above; (b) the importer shall within three months or such extended period as the Assistant Collector of Customs may specify in this behalf, produce a certificate from the Assistant Collector of Central Excise in whose jurisdiction the factory manufacturing the said goods is situated, to the effect that the said parts have been used in the manufacture of the said goods; (c) the importer shall pay, on demand, in the event of his failure to comply with conditions (a) and (b) above, an amount equal to the difference between the duty leviable on such quantity of the said parts but for the exemption contained herein and that already paid at the time of importation; (2) in the case of import of the said spare parts, for the maintenance of the said goods, the importer furnishes an undertaking to the Assistant Collector of Customs, to the effect that - (i) the said spare parts shall be used for the purpose specified above; (ii) the importer shall within three months or such extended period as the Assistant Collector of Customs may specify in this behalf, produce necessary evidence to the satisfaction of the said Assistant Collector of Customs to the effect that the said spare parts have been used for the aforesaid purpose; (iii) the importer shall pay, on demand, in the event of his failure to comply with conditions (i) and (ii) above, an amount equal to the difference between the duty leviable on such quantity of the said spare parts but for the exemption contained herein and that already paid at the time of importation. TABLE 1. Australia Antigen RIA kit 2. Cardiac catheters with guidewires 3. Clips for aneurysms and clips applying forceps in Neuro-Surgery 4. Cardio vascular sutures 5. Cardiovascular 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 needle holders (vii) Vascular scissors straight or angled (viii) Vascular tissue forceps 6. Compressed air breathing apparatus complete 7. D.C. Difibrilators for internal use and pace makers 8. Endotracheal tube 9. Haemodialysors 10. Heart lung machine 11. Heart valve prosthesis including valve frames 12. Nebulizied humidifier 13. Hydrocephalus shunts 14. Hyper-baric oxygen chamber 15. Fogarty and embolectomy catheters 16. Implantable cardiac pacemakers 17. Intra-arterial catheters and guidewires and material for tion radiology interven- 18. Intra-cardiac patches 19. Nebulizers excluding :-(i) Ultrasonic nebulizers(ii) Heat nebulizers 20. Omayya reservoirs for intraventricular investigation/therapy 21. Operating set for Percutaneous Nephrostomy and Percutaneous removal of kidney stones with continuous irrigation and suction with ultrasonic Lithotrite, etc. 22. Ostomy products (Appliances) for managing Colostomy, Illco-stomy, Ureterostomy, Illeal Conduit Urostomy Stoma cases such as bags, belts, adhesives seals or discs or rolls adhesive remover, skin barriers micropore 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 23. Oxygenator 24. Plastic disposable 3-way connectors 25. Portable intermittent positive, pressure breathing apparatus 26. Pulmoflator 27. Respirators including ventimeters 28. Sengstaken tubes 29. Tracheostomy tubes 30. Ventilator used with anaesthesia apparatus 31. Vascular grafts 32. Tracheostomy tube of plain PVC, Low pressure PVC, Red Rubber Plain, and Red Rubber cuffed 33. Various types of Cardiac Catheters including balloon tipped, and double Lumen and PTCA catheters, balloon dilatation catheters Endomyocardial biopsy forceps 34. Disposable and non-disposable cannula for aorta, vena cavae and similar veins and blood vessels and cannula for intra corporal spaces 35. Programmer for pacemaker 36. Ancillaries for blood component therapy required for the fer ment of cancer, namely, Y type blood solution recipient set; Trans- treat- and 373 ml.; hydoxy pack 1000 ml. and 300 ml.; disposable pherasis bowl 225 ml. ing harness with bypass; and waste ethyl starch solution (Plasma Sterile); wast- bags 37. AIDS (Acquired Immune Deficiency Syndrome) test kits; hanced luminescence analysers for AIDS, Hepatitis and other En- Analytes 38. Iridium wire 39. Anti-HLA sera (AB-CDR) 40. T.P.H.A. Kits and AIDS diagnostic kits 41. Gamma knife 42. Bone Marrow Transplant Equipment including silastic long ing intravenous catheters for Chemotherapy stand- 43. Cell Separator 44. Pressure Transducer and Pressure Amplifier 45. Cell Saver 46. Continuous Ambulatory Peritoneal Dialysis Fluid 47. Craniotome (Pneumatic and Electric Equipment) and Drills 48. Binocular Loupes 49. Intra Aortic Balloon Pump 50. Remote After Loading Brachy Therapy Equipment 51. Dosimetry System 52. Cell Saver Equipment 53. Cell Washer 54. Thawer Equipment for Blood Warming 55. Mammography Unit 56. O 2 Concentrator 57. Ventricular Assist Device 58. Pace Maker 59. Activated Clot Time Machine 60. Cobalt Therapy Unit 61. Colour Doppler Ultrasound Scanner 62. SPECT Gamma Camera 63. Deep Therapy Unit 64. Cardiac and Vascular Angiography System including Digital substraction Angiography 65. Pulse Oximeter 66. Blood Gas Analyser 67. Sodium Potassium Analyser 68. Ultrasonic Surgical Aspirator 69. Intra Cranial Pressure Monitoring Equipment 70. Radio Therapy Simulator 71. Treatment Planning System 72. Angiography Contrast Agent 73. Mobile Image Intensifier 74. Magnetic Resonance Imaging System 75. Surgical Laser 76. Electro/Hydraulic Operating Table for Cardio Thoracic and Neuro Surgery 77. Auto Analyser for Enzymes, Drug Levels and Biochemical tigations inves- 78. Implants for pain relief and bladder control 79. Artificial electronics larynx instruments 80. Ventilators other than those used with anaesthesia 81. Digital Video EEG System 82. Instruments and implants for severely physically handicapped patients and joints replacement and spinal instruments and implants including bone cement 83. Linear accelerator 84. Small portable pumps drugs or thalassaemic used for giving slow infusion of anti-cancer drugs. Explanation - For the purpose of this notification, the said goods shall not include Foley Balloon Catheters : Provided that any other medical equipment including accessories or spare parts or both of such equipment, which are not specified in the Table above, shall also be exempted from the whole of the duty of customs leviable thereon under the said First Schedule and the whole of the additional duty leviable thereon under the said Customs Tariff Act, which is certified by the Director General or Deputy Director General or Assistant Director General, Health Services, New Delhi in each individual case to be life saving medical equipment, accessories or spare parts and in respect of which a certificate to this effect, in the form annexed hereto, is produced to the Assistant Collector of Customs at the time of clearance or an undertaking as acceptable to the Assistant Collector of Customs is given to furnish this certificate within the period as specified by the Assistant Collector of Customs, failing which to pay the duty leviable thereon. FORM Certified that the medical equipment/accessory/spare part __________________________________ (name of the medical equipment including accessory or spare part or both of such medical equipment) being imported by_________________________________________ is life saving medical equipment, accessory or spare part and exemption from payment of customs duty is recommended. Signature of Director General/ Deputy Director General/Assistant Director-General, Health Services, New Delhi