Customs Duty exemption granted on import of ventilators, face masks, PPE & test kits due to Covid-19
Government of India
Ministry of Finance
Department of Revenue
New Delhi the 9th April 2020
PRESS NOTE
In the context of Covid-19 situation, considering the immediate requirement of ventilators and other items, the Central Government has granted exemption from Basic Customs Duty and Health cess, on the import of the following goods, with immediate effect:
a. Ventilators
b. Face masks, surgical masks
c. Personal protection equipment (PPE)
d. Covid-19 test kits
e. inputs for manufacture of the above items
This basic custom duty exemption shall be available up to the 30th September 2020
- Two distinct, non-adjacent flats at different floors does not qualify for exemption u/s 54F
- Violation of conditions u/s 13(1)(c) & denial of exemption. SC directs HC to admit appeal
- Quashing of Notice u/s 148 for AO not applying mind to information received – SLP dismissed
- Time limit for issue of notice u/s 143(2) is from the date of filing of original return of income
- Two flats on two different floors not a single dwelling unit – ITAT rejects exemption u/s 54
