(a) the details of duties levied on medical equipments such as CT Scan, MRI, X-Ray etc.
during each of the last three years, item-wise;
(b) whether changes in the levy rate has been effected in the new financial year; and
(c) if so, the details thereof and if not, the reasons therefor?
MINISTER OF THE STATE IN THE MINISTRY OF FINANCE (SHRI S.S. PALANIMANICKAM)
(a): Medical equipments such as CT Scan, MRI, X-Ray etc. are chargeable to Basic Custom Duty of 5%,
Central Excise Duty of 5% and Nil Special Additional Duty of customs. Education cess and secondary &
higher education cess of 2% & 1% respectively on the duties collected are also applicable. Itemwise
duty structure is as follows:
Year Basic Customs duty C.Excise duty Special Additional Duty /CVD of customs
2008-09 & 5% for specified items 4% 4% 2009-10 like MRI, CT Scan, 7.5% for others
2010-11 5% 4% Nil