CBIC exempts COVID-19 Vaccines & Oxygen from Basic Customs Duty

CBIC exempts COVID-19 Vaccines & Oxygen from Basic Customs Duty

Reetu | Apr 26, 2021 |

CBIC exempts COVID-19 Vaccines & Oxygen from Basic Customs Duty

CBIC exempts COVID-19 Vaccines & Oxygen from Basic Customs Duty

[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. 28/2021–Customs

New Delhi, the 24th April, 2021

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), read with section 141 of Finance Act, 2020 (12 of 2020), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table below, falling within the Chapter, heading, sub–heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) specified in column (2) of the said Table, when imported into India, from the whole of the duty of customs leviable thereon under the said First Schedule and the whole of health cess leviable thereon under section 141 of the said Finance Act, namely-

S.No.Chapter, heading,
sub-heading or
tariff item
Description
(1)(2)(3)
19019 20, 9804Oxygen concentrator including flow meter, regulator, connectors
and tubings.
22804 40Medical Oxygen
38421 39Vacuum Pressure Swing Absorption (VPSA) and Pressure Swing
Absorption (PSA) oxygen plants, Cryogenic oxygen Air
Separation Units (ASUs) producing liquid/gaseous oxygen.
47311Oxygen canister.
59018Oxygen filling systems.
67311Oxygen storage tanks
79018Oxygen generator
87311ISO containers for Shipping Oxygen
97311, 8418 or 8419Cryogenic road transport tanks for Oxygen
107311, 8418 or 8419Oxygen cylinders including cryogenic cylinders and tanks
11Any ChapterParts of goods at S.No.1 and 3 to 10 above, used in the
manufacture of equipment related to the production, transportation, distribution or storage of Oxygen, subject to the
condition that the importer follows the procedure set out in the
Customs (Import of Goods at Concessional Rate of Duty) Rules,
2017.
129019Any other device from which oxygen can be generated
139018 or 9019Ventilators, including ventilator with compressors; all
accessories and tubings; humidifiers; viral filters (should be
able to function as high flow device and come with nasal
canula).
149018High flow nasal canula device with all attachments; nasal
canula for use with the device.
156506 99 00Helmets for use with non-invasive ventilation.
169019Non-invasive ventilation oronasal masks for ICU ventilators.
179019Non-invasive ventilation nasal masks for ICU ventilators.
183002COVID-19 vaccine.

2. This notification shall remain in force upto and inclusive of the 31st July, 2021.

[F.No. 354/3/2021-TRU]

(Gaurav Singh)
Deputy Secretary to the Government of India

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