Page 117 - ELT_2nd_15th April 2020_Vol 372_Part

2020 ] NOTIFICATIONS N39

In the said notification, -
(i) for the words, figures and brackets “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 words, figures and brackets, “section 141
of Finance Act, 2020 (12 of 2020)” shall be substituted;
(ii) for the words “under the said clause of the Finance Bill”, the words
“under the said section of the said Finance Act” shall be substituted.
[Notification No. 19/2020-Cus., dated 9-4-2020]
Exemption from Customs Duty and IGST on import of
Face Masks, Surgical Masks, Ventilators, COVID-19
Testing Kits, etc.
[Add on page 2038 of 71st Edition of Customs Tariff Vol. 2, 2020-21]
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 in the public
interest so to do, hereby exempts the goods of the description specified in col-
umn (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 col-
umn (2) of the Table below, from 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. Chapter or Description of goods
No Heading or
sub-heading
or tariff item

(1) (2) (3
1. 9018 or 9019 Artificial respiration or other therapeutic respiration appa-
ratus (Ventilators)
2. 63 or any Face masks and surgical Masks
chapter
3. 62 or any Personal protection equipment (PPE)
chapter
4. 30, 38 or any Covid-19 testing kits
chapter
5. Any Chapter Inputs for manufacture of items at S. Nos. 1 to 4 above,
subject to the condition that the importer follows the pro-
cedure set out in the Customs (Import of Goods at Conces-
sional Rate of Duty) Rules, 2017.
2. This notification shall remain in force upto and inclusive of the 30th
September, 2020.
[Notification No. 20/2020-Cus., dated 9-4-2020]

EXCISE LAW TIMES  15th April 2020  133