Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights January 2024 Year 2024 This

Benefit of concessional rate of duty - parts and accessories of ...

Customs

January 17, 2024

Benefit of concessional rate of duty - parts and accessories of medical equipment - he expert’s opinions as recorded by the authorities clearly show that these items auto suture products are essential for Endoscopic/Laparoscopic equipment and this fact is not disputed. - he fact that they are multifunctional units will not make them ineligible as long as they are found to be accessories for the eligible items list - AT

View Source

 


 

You may also like:

  1. Concessional rate of duty - import of hospital equipment - There is nothing in this notification which requires the accessories or spare parts to be imported along with...

  2. Benefit of Notification No. 6/2006 - The appellant is a manufacturer of water purification/filtration equipment – appellant is eligible for the concessional rate of duty...

  3. Classification of goods - Reusable Insulin Delivery Device - The Tribunal observed that the Reusable Insulin Delivery Device, resembling a 'Syringe without needle,' is...

  4. Benefit of exemption from duty - 12V SMPS consisting of Main PCB, lightening protector, DC/AC cables, fuse/fuse holders and others - SMPS is not a part of IFWT. The...

  5. Benefit of reduced rate of duty - Denial of benefit on the ground that paver blocks are different from building blocks - even if it is accepted that appellant had...

  6. Classification of goods - rate of GST - Stadiometer is diagnostic medical equipment and is covered under tariff item 90189019 (other category) with rate of tax being 12%...

  7. Rate of customs duty on import of power tillers - Concessional rate of 2.5% - The contention that power tillers are different from rotary tillers are based on erroneous...

  8. Classification of goods - Equipment - idler - In the present case, the Petitioner does not appear to have placed on record materials to show what the function of the...

  9. Classification of control panels - control panels are apparatus in themselves and cannot be considered as "parts or accessories" of X-ray machines - would be classified...

  10. Concessional rate of GST - the common amenities and areas are a part of ‘Affordable Housing Project’ and therefore the applicant will be entitled to benefit of...

  11. Classification of goods - Bike and Scooter seat cover - to be classified under CTH 87089900 or not - rate of tax of 28% is correct or not - The Appellate Authority found...

  12. Project Import - benefit of concessional rate of duty - the appellants had registered the contract before clearance of the warehoused goods and hence they are eligible...

  13. The Instruction No. 08/2024-Customs issued by the CBIC, discusses the exemption for importing high-end and high-value used medical equipment, excluding critical care...

  14. Depreciation @ 60% on medical equipment as computers - computer controlled medical equipment can not be equated with computers - normal depreciation to be allowed - AT

  15. Benefit of concessional rate of tax / GST - The benefit of reduced rate would be available to them only in the cases of supply effected after 25.01.2018 i.e. the date on...

 

Quick Updates:Latest Updates