Seeks to exempt specified goods from Health Cess imposed on the medical devices falling under heading 9018 to 9022 in terms of clause 139 of the Finance Bill, 2020

Last updated: 04 February 2020

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This notification introduces an exemption for specific medical devices from the Health Cess. The exemption applies to goods listed in the table and falling under headings 9018 to 9022 of the Customs Tariff Act. This measure is taken in the public interest, as per the powers granted by the Customs Act and the Finance Bill 2020.

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

Notification No. 08/2020-Customs

New Delhi, the 2nd February, 2020.

G.S.R…... (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) read with clause 139 of the Finance Bill, 2020, which, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), has the force of law, the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (2) of the Table below and falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), from the whole of the Health Cess leviable thereon under the said clause of the Finance Bill:

FAQ :

The purpose of this notification is to exempt specified medical devices from the Health Cess imposed under clause 139 of the Finance Bill 2020.

The notification exempts goods described in column (2) of the table and falling under headings 9018 to 9022 of the Customs Tariff Act.

The exemption is granted under sub-section (1) of section 25 of the Customs Act, 1962, read with clause 139 of the Finance Bill, 2020.

The Health Cess is leviable under clause 139 of the Finance Bill, 2020.

The Central Government has granted this exemption because it is satisfied that it is necessary in the public interest to do so.

Notification No : 08/2020-Customs

Attached File : 322600_9275_8.pdf

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