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

Posted on 21 April 2023 Category : Notifications

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 14^th 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 08^th November, 2017, published vide number G.S.R. 1376(E), dated the 08^th November, 2017.

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