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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 Centr
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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.
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Notification No : 08/2020-CustomsPublished in Custom