The Central Board of Indirect Taxes and customs (CBIC) has notified the exemption from certain life-saving medicines for treatment of Spinal Muscular Atrophy or Duchenne Muscular Dystrophy from Import duty.
The CBIC empowered under sub-section (1) of section 25 of the Customs Act, 1962 and sub-section (12) of section 3 of Customs Tariff Act, 1975 (51 of 1975), the Central Government, on being satisfied that it is necessary in the public interest so to do amended the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.50/2017-Customs, dated the 30th June, 2017.
It has been notified that the goods, imported for personal use, namely the life saving drugs or medicines (including diagnostic test kits) specified in List 4; other life saving drugs or medicines, life saving medicines for treatment of Spinal Muscular Atrophy or Duchenne Muscular Dystrophy, namely Zolgensma(OnasemnogeneAbeparv ovec), and Viltepso (Viltolarsen), any other medicine for treatment of the said diseases shall be exempted from import duty.
However, the import duty will only be exempted if the goods are imported by an individual for personal use; it is certified in theForm as applicable and specified 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.
The importer produces the certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of clearance, or gives an undertaking as acceptable to the Deputy Commissioner or the Assistant Commissioner to furnish the said certificate within such period as may be specified by the Deputy Commissioner or the Assistant Commissioner, failing which to pay duty leviable thereon.
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