Notification No.12/2012-Customs [S.No.148(C)] fully exempts
Basic Customs Duty and CVD leviable on life saving drugs and medicines imported
by an individual for personal use subject to the Condition No.10, which
stipulates that importer produces a certificate (in prescribed form) issued by
the Director General or Deputy Director General or Assistant Director General,
Health Services, New Delhi, Director of Health Services of the State Government
or the District Medical Officer/Civil Surgeon of the district, in each
individual case, that the goods are life saving drugs or medicines.
The
prescribed Form is being amended so as to provide that such certificate shall
be valid for a period of one year in case of patients who have to import such
drugs and medicines on a regular basis. Condition No.10 of notification
No.12/2012-Customs, dated 17th March, 2012 as amended by notification
No.10/2015-Customs, dated the 1st March, 2015 .
