Customs - Board's Circulars07.12.2001
Duty Exemption - Eligibility of `Colonoscope' for benefit of notification No.17/2001.
Document Text
Circular No. 76/2001-Customs Dated: 7th December, 2001 F.No.528/84/2001-CUS (TU) Government of India Ministry of Finance Department of Revenue (Tariff Unit) Sub: Eligibility of `Colonoscope' for benefit of notification No.17/2001- Cus., (Sl.No.348: List 29: Item No. 82). - Reg. I am directed to refer to the subject mentioned above and to say that a representation has been received in Board's office stating that some Custom Houses have denied exemption to goods, namely, `colonoscope' under the subject entry. 2. The matter has been examined in consultation with the Directorate General of Health Services (DGHS). The DGHS has opined that `Fibre optic Colonoscope' would be covered under the description of `fibre optic endoscope' as listed at Sl.No.82 of List 29 of notification No.17/2001-Cus., dated 1.3.2001. The said opinion has been accepted by the Board. 3. Pending assessments, if any may be finalised accordingly. Difficulties, if any, in implementing the above instructions may be brought to the notice of the Board. Please acknowledge receipt of this Circular.
Source: Government of India — Customs - Board's Circulars, dated 07.12.2001. Text is machine-extracted for reference; the officially published version prevails. Not legal advice.
HS Codes Referenced
2001
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