Exemption to all Medical and Surgical Instruments, apparatus etc. imported by any Government Department or Ministry - 137/88 - Customs -Tariff

Exemption to all Medical and Surgical Instruments, apparatus etc. imported by any Government Department or Ministry Notification No. 137/88-Cus Dated 18-4-1988 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 all medical and surgical instruments, apparatus and appliances including spare parts and accessories thereof, (hereinafter referred to as the "medical equipments"), when imported into India by any Department or Ministry of the Government of India, from - (a) the whole of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); and (b) the whole of the additional duty of customs leviable thereon under section 3 of the said Customs Tariff Act, subject to the condition that the importer produces a certificate from an officer, not below the rank of a Joint Secretary in the said Department or Ministry, certifying that the said medical equipments are being imported under an agreement relating to Government to Government Assistance Programme with any other country.