SUB: Implementation of Notification No. 32/2021 -Customs dated 31.05.2021 in System

Copyto: 1.The Principal Chief Commissioner of Customs,Mumbai Zone-1. 2. All The Commissioner of Customs,NCH,Mumbai Zone-I 3. AC/DC,EDIfor uploading on NCHwebsite immediately. 4. BCBA-For information and circulation among their members. _L (MANISH MANI TIWARI) ( Commissioner of Customs, Export, Mumbai Customs Zone-I 4. The Public Notice should be considered as Standing Order for the purpose of officers and staff of department. 3. As can be seen, Notification 32/2021-Customs dated 31.05.2021 has also been issued now to exempt IGSTon the same set of goods, but with different conditions. The said Notification No. 32/2021 has been updated in the System for the items corresponding to the Notifications No. 27/2021 and 28/2021 with the serial numbers mentioned in the Annexure A. Accordingly, if the goods are being imported under the conditions mentioned in Notification 32/2021 dated 31.05.2021, then importer/custom broker can claim the exemption using the applicable serial number as given in Annexure A. The procedure in System for availing the exemption as per Adhoc exemption order 04/2021-Cus dated 03.05.2021 continues to remain the same as mentioned in Para2 above. 2. Further reference is invited to the Adhoc Exemption Order No. 04/2021-Customs dated 03.05.2021 issued earlier for granting IGST exemption along with the Basic Customs Duty (BCD) exemption, alsofor the CTHsitems mentioned in the CustomsNotification Nos 27/2021 and 28/2021 on fulfilling the conditions stipulated in the aforesaid Adhoc Order. Consequent to this Adhoc Exemption Order, Notifications 27/2021-Customs dated 20.04.2021 and 28/2021-Customs dated 24.04.2021 were made available in Systemto be claimed for IGSTexemption aswell. Kind attention of all the Importers, Custom Brokers and all other stake holders is invited to CBIC Advisory No. 14/2021 dated 01.06.2021 issued by Directorate General of Systems, ICESon the above mentioned subject along with CBICNotification No. 32/2021-Customs dated 31.05.2021 wherein the Central Government has decided to exempt the goods of the description as specified in the Notification No. 27/2021-Customs dated 20.04.2021 and 28/2021-Customs dated 24.04.2021, from the whole of integrated tax (i.e. IGST)leviable thereon under sub-section (7) of the section 3 of the Customs Tariff Act, read with section 5 of the Integrated Goods and Service Tax Act, 2017, subject to the conditions specified in this Notification No. 32/2021.

Subject: Implementation of Notification No. 32/2021 -Customs dated 31.05.2021 in System-reg.

PUBLICNOTICENO·' \ 39 /2021 DIN: 102..\ ()l,1";f()00000222E ~q Date: 22.06.2021 F.No.GEN/EDI/Misc/21/2020-EDI-O/o COMMR-CUS-EXP-ZONE-I-MUMBAI-Part(l) EDI SECTION, 1ST FLOOR, NEW BUILDING, NEW CUSTOM HOUSE, BAPU JAMADAR CHOWK, BALLARD ESTATE,MUMBAI- 400001 OFFICE OF THE COMMISSIONER OF CUSTOMS (EXPORT)

Leveraging Technology for Serving Taxpayers Sr. No. Chapter or heading Description of goods or sub-heading or tariff item B1 9019 20, 9804 Oxygen concentrator including flow meter, regulator, connectors and tubings. B2 280440 Medical Oxygen B3 8421 39 Vacuum Pressure Swing Absorption (VPSA) and Pressure Swing Absorption (PSA) oxygen plants, Cryogenic oxygen Air Separation Units (AS Us) producing liquid/gaseous oxygen. B4 7311 Oxygen canister. B5 9018 Oxygen filling systems. B6 7311 Oxygen storage tanks B7 9018 Oxygen generator B8 7311 ISO containers for Shipping Oxygen B9 7311, 8418 or 8419 Cryogenic road transport tanks for Oxygen B10 7311,8418 or 8419 Oxygen cylinders including cryogenic cylinders and tanks B11 Any Chapter Parts of goods at S.No.1 and 3 to 10 above, used in the manufacture of equipment related to the production, transportation, distribution or storage Serial Numbers for claiming exemption under Notn 032/2021- Cusdated 31.05.2021 for the items specified in Notification No. 28/2021-Customs dated 24.04.2021 Sr No. Chapter or heading Description of goods or sub-heading or tariff item Ai 29 Remdesivir Active Pharmaceutical Ingredients. A2 29 Beta Cyclodextrin (SBEBCD) used in manufacture of Remdesivir, 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. A3 30 Injection Remdesivir. A4 3002, 3822 Inflammatory Diagnostic (marker) kits, namely- IL6, D-Dimer, CRP(C-Reactive Protein), LDH (Lactate De-Hydrogenase), Ferritin, Pro Calcitonin (PCT) and blood gas reagents. Serial Numbers for claiming exemption under Notn 032/2021- Cusdated 31.05.2021 for the items specified in Notification No 27/2021-Customs dated 20.04.2021 Annexure-A Dept. of Revenue,Ministry of Finance,Governmentof India -- _. ----------- CENTRALBOARDOFINDIRECTAXES& CUSTOMS Directorate General of Systems and Data Management

_- Leveraging Technology for Serving Taxpayers of Oxygen, 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. 812 9019 Any other device from which oxygen can be generated 813 9018 or 9019 Ventilators, including ventilator with compressors; all accessories and tubings; humidifiers; viral filters (should be able to function as high flow device and come with nasal canula), 814 9018 High flow nasal canula device with all attachments; nasal canula for use with the device. 815 65069900 Helmets for use with non-invasive ventilation. 816 9019 Non-invasive ventilation oronasal masks for ICU ventilators. 817 9019 Non-invasive ventilation nasal masks for ICU ventilators. B18 3002 COVID-19 vaccine. B19 29 or 30 .[, Amphotericin B. Dept. of Revenue, Ministry of Finance, Government of India

CENTRAL BOARD OF INDIRECT TAXES & CUSTOMS Directorate General of Systems and Data Management