Customs Duty and Health Cess exempted under Notification 20/2020 Customs dt 09/04/2020 on Face Masks, PPE Kits, COVID-19 Testing Kits, etc.
Notification No. 20/2020– Customs
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 section 141 of Finance Act, 2020 (12 of 2020), the Central Government on being satisfied that it is necessary for the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table below falling within the Chapter, heading, sub-heading or tariff item of the First Schedule to the said Customs Tariff Act specified in column (2) of the Table below, from the whole of the duty of customs leviable thereon under the First Schedule to the said Customs Tariff Act and the whole of health cess leviable thereon under section 141 the said of Finance Act, 2020:
Table
| S.No. | Chapter or Heading or subheading or tariff item | Description of goods |
| (1) | (2) | (3) |
| 1. | 9018 or 9019 | Artificial respiration or other therapeutic respiration apparatus (Ventilators) |
| 2. | 63 or any chapter | Face masks and surgical masks |
| 3. | 62 or any chapter | Personal protection equipment (PPE) |
| 4. | 30, 38 or any chapter | COVID-19 testing kits |
| 5. | Any Chapter | Inputs for the manufacture of items at S. Nos. 1 to 4 above, subject to the condition that the importer follows the procedure set out in the Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017. |
2. This notification shall remain in force up to and inclusive of the 30th of September 2020.
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