Download Document

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 85/2017-Customs
New Delhi, the 14
th
November, 2017
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) and sub-section (12) of section 3 of Customs Tariff Act,1975 (51 of 1975),
the Central Government, being satisfied that it is necessary in the public interest so to do, hereby
makes the following amendments in the notification of the Government of India, in the Ministry
of Finance (Department of Revenue), No. 50/2017 Customs, dated the 30th 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, namely:-
In the said notification, -
(a) in the Table, -
(i) after S. No. 557A and the entries relating thereto, the following shall be inserted,
namely:

“557B Any Chapter All goods, vessels, ships
[other than motor
vehicles] imported under
lease, by the importer
for use after import
- Nil 102”;

(ii) after S. No. 607 and the entries relating thereto, the following shall be inserted,
namely:

“607A 9804 Lifesaving drugs/medicines for
personal use, supplied free of
cost by overseas supplier
Nil Nil 104”;

(b) in the Annexure, after condition No. 103, the following conditions shall be inserted, namely: -

“104 If the importer at the time of import-

(a) the goods are imported by an individual for personal use;

(b) it is certified in the Form 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, that the goods are lifesaving
drugs or medicines (Regarding description, quantity and
technical specificity); and

(c) furnishes an undertaking to the Deputy Commissioner of
Customs or the Assistant Commissioner of Customs, as the case
may be, to the effect that the imported goods shall be used for
the personal purpose and he shall pay, on demand, in the event
of his failure to use the imported goods for the said purpose, an
amount equal to the difference between the duty leviable on such
quantity of the imported goods but for the exemption under this
notification;

FORM

Certificate No....………. of …...……. (year)

Certified that the ……………… …. (name of the
drug/medicine) being imported by …….….....................(name of
the patient) is a lifesaving drug/medicine and required in
……….…….……. (quantity) for treatment period
………(months) and exemption from the payment of IGST is
recommended.

Signature with date of Director General /
Deputy Director General /
Assistant Director General, Health Services, New Delhi or
Director of Health Services or
District Medical Officer/Civil Surgeon”.


[F.No.354/320/2017-TRU]

(Ruchi Bisht)
Under Secretary to the Government of India

Note: The principal notification No.50/2017-Customs, dated the 30th June, 2017 was 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 and last amended vide notification No.84/2017-Customs, dated
the 08
th
November, 2017, published vide number G.S.R. 1376(E), dated the 08
th
November,
2017.