Health Cess Exemption on import of medical devices by international organizations & diplomatic missions

Budget 2021- Seeks to further amend notification No. 08/2020-Customs dated 2nd February, 2020 so as to exempt the medical devices imported by international organizations and diplomatic missions, from the levy of Health Cess – Notification No. 6/2021-Customs Dated 1st February, 2021.

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

Notification No. 06/2021–Customs

New Delhi, the 1^st February, 2021

G.S.R.64(E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) read with section 141 of the Finance Act, 2020 (12 of 2020), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance (Department of Revenue)notification No. 08/2020-Customs dated 2nd February, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 68 (E), dated the 2^nd February, 2020, namely:-

1. In the said notification, in the TABLE, against Sl.No.2, in column (2), after item (vi), the following items shall be inserted, namely: –

“ (vii) Notification No. 84/97-Customs, dated the 11^th November, 1997, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 645(E), dated the 11^th November, 1997;

(viii) Notification No. 3/57-Customs, dated the 8^th January, 1957, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 98 (E), dated the 08^th January, 1957”.

2. This notification shall come into force on 2^nd February, 2021.

(F. No. 334/2/2021-TRU)

(Rajeev Ranjan)
Under Secretary to the Government of India

Note: The principal notification No. 08/2020-Customs dated 2nd February, 2020 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 68 (E), dated the 2^nd February, 2020 and last amended vide notification No. 19/2020 -Customs, dated the 9th April, 2020, vide number G.S.R. 246(E), dated the 9^th April, 2020.