BCD on cinematographic, optical, photographic, medical , surgical apparatus and parts, Indian Budget 2020-21

Customs duty  changes on import of cinematographic, optical, photographic, measuring, medical , surgical apparatus  parts and accessories Budget 2020-21



Indian Budget 2020-21, basic Customs duty on cinematographic, optical, photographic, measuring, medical , surgical apparatus and parts

Customs  Tax changes on goods under Chapter 90

The Customs duty changes  declared as per Indian Budget 2020-21 on import of cinematographic, optical, photographic, measuring, medical , surgical apparatus  parts and accessories  is as follows:


The Union Finance Minister Nirmala Sitharaman presented Union Budget 2020 in Parliament around 11 am on February 1. . Till 2016, the Union Budget was presented on the last working day of February. Former finance minister Arun Jaitley changed the tradition in 2017 when he presented the Budget on February 1. Ahead of the Union Budget, an Economic Survey is presented by the Chief Economic Advisor.

As per Indian Budget 2020-21, the basic customs duty changes on goods under chapter 90 is shown below.  If no changes on present customs basic duty on products under chapter 90,under Budget 2020-21 the same is mentioned:

Health Cess is being levied on all medical devices falling under headings 9018 to 9022 with effect from 2″ February, 2020. [Clause139 and Fourth Schedule of the Finance Bill, 2020 refers]. By virtue of declaration under the Provisional Collection of Taxes Act, 1931, this levy will come into force with immediate effect. However, this Cess is being exempted on medical devices which are exempt from BCD including under FTA notifications. Further, inputs/parts used in the manufacture of medical devices is also being exempted from Health Cess. [Notification No 08/2020 Customs date on 02nd February, 2020 refers].

S.No. 578 of the notification No. 50/2017-Customs, dated the 30th June, 2017 provides BCD exemption on assistive devices, rehabilitation aids and other goods for disabled as mentioned in List 30 to the said notification. The item at S. No. E (9) in this list is being amended to remove ambiguity about its scope. The intention has been to cover only such items which are for use of the disabled. This is a clarificatory in nature [Notification No. 50/2017-Customs, dated 30th June, 2017, as amended vide CUSTOMS Notification No 01 of 2020 dated 02nd February, 2020.

Notification No. 11/2018-Custom, dated the 2′ February, 2018 provided exemption from Social Welfare surcharge (SWS) on specified items of Chapter 90 under entries at S. No. 1, 9 and 46 to 49 of the said notification. The exemption from SWS on the said items is being withdrawn by omitting said entries. [Notification No. 11/2018-Customs, dated 2nd February, 2018, as amended vide CUSTOMS Notification No 09 of 2020 dated 02nd February, 2020. Consequently, all items of Chapter 90 will attract SWS at the rate of 10% of BCD payable. [For details refer Annexure-B]

The above information explains about basic customs duty changes on import of goods under chapter 90, under Indian Union Budget 2020-21. Discuss below your thoughts about customs duty on goods under chapter 90,  as per Indian Budget 2020-21.




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