G.S.R. (E).- In exercise of the powers conferred by sub-section (2A) 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 makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 21/2002- Customs, dated the 1st March, 2002 , published in the Gazette of India, Extraordinary vide number G.S.R.118 (E) , dated the 1st March, 2002, namely:-
In the said notification, in the Table, for S. No. 357A and the entries relating thereto, the following shall be substituted, namely:-
Goods required for medical,
surgical, dental or veterinary use
Explanation - For the purposes of this exemption, the term Goods refers to medical instruments / appliances required for medical, surgical, dental or veterinary use only and does not refer to Parts and spares thereof.
[F. No. 354/44/2010-TRU]
Prashant Kumar Under Secretary to the Government of India
Note: The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 21/2002-Customs, dated the 1st March, 2002 [G.S.R. 118(E), dated the 1st March, 2002] and was last amended vide notification No. 40/2010-Customs, dated the 31st March, 2010, [G.S.R. 275(E), dated the 31st March, 2010].