Medicinal used item

Dear All, 

Is there any diffrent custom duties under import items commercial use or medicinal use.

Like Medical footwear Vs. General footwear.

I want to know there are custom duty concession in medicinal footwear. Kindly provide me copy of such custom notification

and also is there any other items which have custom duty concession when we import such items in medicinal use.

regards,

Sunny