Basic Customs Duty Exempted on COVID-19 Vaccine for Three Months to
31 Dec 2021
[Notification No.45/2021–Customs
dated 29 September,
2021]
Seeks to exempt COVID-19 vaccines from basic
Custom duty till 31st December, 2021
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), 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 (3) of the Table
below, falling
within the Chapter, heading, sub–heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) specified in column (2) of the said Table, when imported into
India, from the whole of the duty of customs leviable thereon under the said First Schedule, namely:-
|
Table |
||
|
S.No. |
Chapter, heading, sub-heading or
tariff item |
Description |
|
(1) |
(2) |
(3) |
|
1. |
30 |
COVID-19
vaccine |
2. This notification shall come into force on 1st October,
2021 and remain in force upto and
inclusive of the 31st December, 2021.
[F.No.
190354/66/2021-TO(TRU-I)-CBEC]