The Central Government, vide notifications no. 15 & 16 /2024 dated 12th March 2024 has amended the Customs Tariff and Basic Customs Duty ( BCD ) for Specific Medical Goods.
Regarding the customs tariff, In the First Schedule to the said Customs Tariff Act, in Chapter 90, against tariff items 9022 30 00 and 9022 90 90, for the entry in column (4), the entry “15%” shall be substituted.
The items in 9022 30 00 and 9022 90 90 are X-ray Tube and manufacture of X-ray machines for medical, surgical, dental or veterinary use respectively. The X-ray machines include Vertical Bucky, X-Ray Tube Suspension and X-Ray Grid.
Further, according to notification 16/2024, , in the Table, –
(i) against S. No. 563A, in column (3), in entry (ii), for item (e), the following item shall be substituted, namely: –
“(e) High Frequency X-Ray Generator (>25KHz) (9022 14 10);”
(ii) after S. No. 563A, the following S. Nos. and entries shall be inserted, namely: –
| (1) | (2) | (3) | (4) | (5) | (6) |
| “563B | 9022 14 10 | High Frequency X-Ray Generator (>25KHz, >=500mA) for use in manufacture of X-ray machines for medical, surgical, dental or veterinary use (9022 14 20 or 9022 14 90) | 10% | 9 | |
| 563C | 9022 90 90 | The following goods for use in manufacture of X-ray machines for medical, surgical, dental or veterinary use (9022 14 20 or 9022 14 90), namely: – (i) Vertical Bucky; (ii) X-Ray Tube Suspension; (iii) X-Ray Grid; | 10% | 9 | |
| 563D | 9022 29 00 or 9022 90 90 | Multi Leaf Collimator/ Iris for use in manufacture of X-ray machines for medical, surgical, dental or veterinary use (9022 14 20 or 9022 14 90) | 10% | 9” |
(iii) against S. No. 564, in column (3), for item (e), the following item shall be substituted, namely: – “(e) High Frequency X-Ray Generator (>25KHz) (9022 14 10);”
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