Download Document

[TO BE PUBLISHED IN THE GAZE TTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)] ]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)

Notification No. 08/2020-Customs

New Delhi, the 2nd February, 2020.

G.S.R…... (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the
Customs Act, 1962 (52 of 1962) read with clause 139 of the Finance Bill, 2020, which, by
virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes
Act, 1931 (16 of 1931), has the force of law, the Central Government, on being satisfied that it
is necessary in the public interest so to do, hereby exempts the goods of the description
specified in column (2) of the Table below and falling within the First Schedule to the Customs
Tariff Act, 1975 (51 of 1975), from the whole of the Health Cess leviable thereon under the
said clause of the Finance Bill:

Provided that in case of goods specified in the said Table, the exemption under this
notification shall be subject to the condition, if any, specified under the respective exemption
notifications mentioned therein.
Table

Sl. No. Description of goods
(1) (2)
1. All goods falling under heading 9022, other than those for medical, surgical, dental
or veterinary uses.
2. All goods on which exemption is claimed and allowed under the following
notifications, namely: -
(i) Notification No. 74/2005-Customs, dated the 22
nd
July, 2005, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R. 499(E), dated the 22
nd
July, 2005;
(ii) Notification No.10/2008-Customs, dated the 15
th
January, 2008, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R. 33(E), dated the 15
th
January, 2008;
(iii) Notification No. 152/2009-Customs, dated the 31
st
December, 2009, published in
the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R. 943(E), dated the 31
st
December, 2009;
(iv) Notification No. 46/2011-Customs, dated the 1
st
June, 2011, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R. 423(E), dated the 1
st
June, 2011;
(v) Notification No. 53/2011-Customs, dated the 1
st
July, 2011, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R. 499(E), dated the 1
st
July, 2011; and
(vi) Notification No. 69/2011-Customs, dated the 29
th
July, 2011, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R. 593(E), dated the 29
th
July, 2011.
3. All goods covered under S. Nos. 216, 216A, 561, 562, 564, 565, 566, 567, 568, 570,
571, 573, 574, 578, 578A, 580 and 581 of the Table annexed to the Notification No.

50/2017-Customs, dated the 30
th
June, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 785(E), dated
the 30th June, 2017.


[F.No.334/2/2020 -TRU]

(Gaurav Singh)
Deputy Secretary to the Government of India