The Ministry of Finance (MoF) on March 29, 2023, issued a notification to amend notification no. 8/2020-Customs, dated February 02, 2020, related to the exemption of the goods from the whole of the Health Cess.
The following has been amended:
• In the Table, against Sl. No. 3, in column (2), the figures “564A, 564B, 564C” has been omitted.
• In the Table, after Sl. No. 3 and the entries relating thereto, the Sl. No. 4 and entries have been inserted, namely: -
“4 The following goods for use in the manufacture of X-ray machines (heading 9022 14 20 or 9022 14 90), namely: -
(a)Static User Interface (9018 90 99);
(b)X-Ray Diagnostic Table (9022 90 40);
(c)Vertical Bucky (9022 90 90);
(d)X-Ray Tube Suspension (9022 90 90);
(e)High Frequency X-Ray Generator (>25KHz, <500 mA) (9022 14 10);
(f)X-Ray Grid (9022 90 90);
(g)Multi Leaf Collimator/ Iris (9022 29 00 or 9022 90 90)
(h)Medical Grade Monitor (8528 59 00);
(i)Flat Panel Detector, including Scintillators (9022 90 90);
(j)X-ray Tube (9022 30 00):
Provided that the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty or for Specified End Use) Rules, 2022.”
This notification will come into force on April 01, 2023.
[Notification No. 18/2023-Customs]
