Background
Earlier, the CBIC vide Notification No. 27/2021–Customs, dated April 20, 2021 (“N/NO. 27”), exempted certain goods, from the whole of the duty of customs leviable under the Customs Act, 1962, till October 31, 2021, when imported into India, to increase the production and supply of the anti-COVID-19 drug, due to surge in demand over the recent few days in India as the second wave of COVID-19 cases swept across the country and infections rose rapidly.
Introduction
The CBIC vide Notification No. 29/2021-Customs, dated April 30, 2021 has issued amendment under N/No. 27 in order to exempt customs duty on import of specified Inflammatory Diagnostic (markers) kits, in a following manner:
Below entry has been inserted in N/No. 27:
|
“4. |
3822 |
Inflammatory Diagnostic (marker) kits, namely- IL6, D-Dimer, CRP(C-Reactive Protein), LDH (Lactate De-Hydrogenase), Ferritin, Pro Calcitonin (PCT) and blood gas reagents.” |
Effect
Customs duty on imports of inflammatory diagnostic (marker) kits, namely-IL6, D-Dimer, CRP, LDH, Ferritin, Pro Calcitonin (PCT) and blood gas reagents, has been exempted till October 31, 2021, to supplement testing efforts.
The Notification can be accessed at: https://www.cbic.gov.in/resources/htdocs-cbec/customs/cs-act/notifications/notfns-2021/cs-tarr2021/cs29-2021.pdf;jsessionid=8A9266783B9D999A9D87F6A8704CA5D0