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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 08/2020-Customs
New Delhi, the 2nd February, 2020.
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 clause 139 of the
Finance Bill, 2020, which, by virtue of the declaration made in the said Finance
Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), has the
force of law, 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 (2) of the Table below and falling within the First Schedule
to the Customs Tariff Act, 1975 (51 of 1975), from the whole of the Health Cess
leviable thereon under the said clause of the Finance Bill:
Provided that in
case of goods specified in the said Table, the exemption under this notification
shall be subject to the condition, if any, specified under the respective
exemption notifications mentioned therein.
Table
| Sl. No. |
Description of goods |
| (1) |
(2) |
| 1. |
All goods falling under heading 9022, other than those for medical,
surgical, dental or veterinary uses. |
| 2. |
All goods on which exemption is claimed and allowed under the
following notifications, namely: -
(i) Notification No.
74/2005-Customs, dated the 22nd July, 2005, published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R. 499(E), dated the 22nd July, 2005;
(ii) Notification
No.10/2008-Customs, dated the 15th January, 2008, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)
vide number
G.S.R. 33(E), dated the 15th January, 2008;
(iii)
Notification No. 152/2009-Customs, dated the 31st December, 2009,
published in the Gazette of India, Extraordinary, Part II, Section 3,
Sub-section (i) vide number
G.S.R. 943(E), dated the 31st December,
2009;
(iv) Notification No. 46/2011-Customs, dated the 1st June,
2011, published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i) vide number
G.S.R. 423(E), dated the 1st June,
2011;
(v) Notification No. 53/2011-Customs, dated the 1st July,
2011, published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i) vide number
G.S.R. 499(E), dated the 1st July,
2011; and
(vi) Notification No. 69/2011-Customs, dated the 29th
July, 2011, published in the Gazette of India, Extraordinary, Part II,
Section 3, Sub-section (i) vide number
G.S.R. 593(E), dated the 29th
July, 2011. |
| 3. |
All goods covered under S. Nos. 216, 216A, 561, 562, 564, 565, 566,
567, 568, 570,571, 573, 574, 578, 578A, 580 and 581 of the Table annexed
to the Notification 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. |
[F.No.334/2/2020 -TRU]
(Gaurav Singh)
Deputy Secretary to the
Government of India
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