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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 85/2017-Customs
New Delhi, the 14th 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 [other than motor vehicles] imported under
lease, by the importer for use after import |
- |
Nil |
102 |
(ii) after S. No. 607 and the entries relating thereto, the following shall
be inserted, namely:
| 607A |
9804 |
Lifesaving drugs/medicines for personal use, supplied 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 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”.
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(Ruchi Bisht)
Under Secretary to the Government
of India
[F. No.354/320/2017-TRU]
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 number G.S.R. 1376(E), dated the 08th November,
2017
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