Exemption to hospital equipments when imported by Government hospitals - 063/88 - Customs -Tariff

Rescinded vide Notification No. 21/97-Cus dated 1-3-1997 Exemption to hospital equipments when imported by Government hospitals Notification No. 63/88-Cus. Dated 1-3-1988 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 equipment, apparatus and appliances, including spare parts and accessories thereof, but excluding consumable items (hereinafter referred to as the hospital equipment ), when imported into India, by any hospital specified in the Table annexed hereto, from - (a) the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); and (b) the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act, subject to the conditions that, - (i) the hospital produces a certificate from the Directorate General Health Services to the Government of India or the Ministry of Health and Family Welfare in the Government of India to the effect that the said hospital falls in either of the categories specified in the said Table; and (ii) the head of the hospital certifies that the hospital equipment in question are not being manufactured in India and are essential for running or maintenance of the hospital. TABLE All hospitals run by - (a) the Central Government, a State Government, a Union territory Administration or a local authority; or (b) institutions established by or under any law for the time being in force; or (c) societies registered under any law for the time being in force relating to registration of societies, such societies being controlled by any of the authorities referred to in clause (a). Explanation : For the purposes of this notification, the expression Hospital includes any Institution, Centre, Trust, Society, Association, Laboratory, Clinic and Maternity Home, which renders medical, surgical or diagnostic treatment.