The Central Government has granted exemption from Basic Customs Duty and Health cess, on the import of the following goods, considering the immediate requirement of ventilators and other items due to Covid-19 situation:
|
S.No. |
Chapter or Heading or sub–heading or tariff item | Description of goods |
| 1.
|
9018 or 9019
|
Artificial respiration or other therapeutic respiration apparatus (Ventilators) |
| 2. | 63 or any chapter | Face masks and surgical Masks |
| 3. | 62 or any chapter | Personal protection equipment (PPE) |
| 4. | 30, 38 or any chapter | Covid-19 testing kits |
| 5.
|
Any Chapter
|
Inputs for manufacture of items at S. Nos. 1 to 4 above, subject to the condition that the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. |
Note:
(1) The relevant Notification is 20 / 2020 – Customs read with 19 / 2020 – Customs both dated 09.04.2020
(2) Notification No. 20 / 2020 – Customs dated 09.04.2020 shall remain in force upto and inclusive of the 30.09.2020.
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