Case Law Details
In re Siemens Healthcare Pvt. Ltd. (CAAR Mumbai)
Introduction: In a recent ruling by the Customs Authority of Advance Ruling (CAAR) in Mumbai, M/s Siemens Healthcare Pvt. Ltd. sought clarification on the applicability of customs duty rates for X-Ray tubes and spare parts used in medical equipment. This article delves into the details of the ruling and its implications for the import of these crucial components.
Detailed Analysis: M/s Siemens Healthcare Pvt. Ltd., a company specializing in the sales and services of life-saving medical equipment, including Computerized Tomography (CT) Scanners and X-Ray machines, filed an application with CAAR Mumbai. They sought clarification on the applicability of Sr. No. 563A of Notification No. 50/2017-Customs, which pertains to customs duty rates.
The applicant imports X-Ray tubes and spare parts used in medical equipment, including CT Scanners and other X-Ray-based machines. These components are classified under various HSN codes, with X-Ray tubes falling under 90223000 and spare parts under 90229090.
The interpretation of amended customs notifications, specifically No. 02/2022 and No. 17/2023, was central to the applicant’s request. The notifications introduced changes in the applicability of customs duty rates for these components.
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