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.
85/2017 Dated:- 14-11-2017 Customs -Tariff
Customs
Miscellaneous Exemption Notifications
Cus
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 85/2017-Customs
New Delhi, the 14th November, 2017
G.S.R. 1403 (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
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pplied free of cost by overseas supplier
Nil
Nil
104″;
(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 Ass
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……. (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 n
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