CUSTOMS Notification No. 85 of 2017 dt 14th November, 2017

  

Notification no. 85/2017 Customs date on 14th November, 2017

 

 

seeks to amend notification No. 50/2017-Customs dated 28.06.2017, so as to :exempt life saving drugs supplied free of cost; and exempt IGST on goods imported on lease.

 

 

The extract of CUSTOMS Notification No. 85/2017- CUSTOMS is given below:

 

Notification No. 85/2017-CUSTOMS

 

 

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

 

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(Department of Revenue)

Notification No. 85/2017-Customs

 

New Delhi, the 14th November, 2017

 

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) and sub-section (12) of section 3 of Customs Tariff Act,1975 (51 of 1975), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 50/2017 Customs, dated the 30th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 785(E), dated the 30th June, 2017, namely:-

 

In the said notification, -

 

(a) in the Table, -

 

(i) after S. No. 557A and the entries relating thereto, the following shall be inserted,

namely:

 

“557B

Any Chapter

All goods, vessels, ships

-

Nil

102”;

 

 

[other

than

motor

 

 

 

 

 

vehicles] imported under

 

 

 

 

 

lease,

by  the

importer

 

 

 

 

 

for use after import

 

 

 

 

(ii) after S. No. 607 and the entries relating thereto, the following shall be inserted, namely:

 

“607A

9804

Lifesaving drugs/medicines for

Nil

Nil

104”;

 

 

personal use, supplied free of

 

 

 

 

 

cost by overseas supplier

 

 

 

 

(b) in the Annexure, after condition No. 103, the following conditions shall be inserted, namely: -

 

“104

If the importer at the time of import-

 

(a) the goods are imported by an individual for personal use;

 

(b) it is certified in the Form below, by the Director General or

 

Deputy Director General or Assistant Director General, Health

 

Services, New Delhi, Director of Health Services of the State

 

Government or the District Medical Officer/Civil Surgeon of the

 

district, in each individual case, that the goods are lifesaving

 

drugs  or  medicines  (Regarding  description,  quantity  and

 

technical specificity); and

 

 

 

 

(c)    furnishes an undertaking to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, to the effect that the imported goods shall be used for the personal purpose and he shall pay, on demand, in the event of his failure to use the imported goods for the said purpose, an amount equal to the difference between the duty leviable on such quantity of the imported goods but for the exemption under this notification;

 

FORM

 

Certificate No....………. of …...……. (year)

 

Certified    that    the     ………………….    (name      of    the

drug/medicine) being imported by …….….....................(name of

the  patient)   is   a   lifesaving   drug/medicine   and   required    in

……….…….…….         (quantity)         for         treatment         period

………(months) and exemption from the payment of IGST is

recommended.

 

Signature with date of Director General /

Deputy Director General /

Assistant Director General, Health Services, New Delhi or

Director of Health Services or

District Medical Officer/Civil Surgeon”.

 

 

[F.No.354/320/2017-TRU]

 

(Ruchi Bisht)

Under Secretary to the Government of India

 

 

Note: The principal notification No.50/2017-Customs, dated the 30th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 785(E), dated the 30th June, 2017 and last amended vide notification No.84/2017-Customs, dated the 08th November, 2017, published vide number G.S.R. 1376(E), dated the 08th November, 2017.

 

 

 

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