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Body Notification No. VAT - 1505/CR-233/Taxation-1.-Dated 23rd November 2005

In exercise of the powers conferred by sub-entry (8) of entry 107 of Schedule 'C' appended to the Maharashtra Value Added Tax Act, 2002 (Mah.IX of 2005), the government of Maharashtra hereby, with effect from 1st November 2005, notifies the following goods, more particularly described in the Schedule appended hereto, to be the medical devices and implants for the purposes of the said entry, namely:-

    SCHEDULE

Medical devices and implants covered from time to time, under headings or sub-heading or as the case may be, of Tariff items of Central Excise Tariff Act, 1985 (5 of 1986)-

Serial No. Heading

No.

Sub heading

No.

Tariff Item No. Name of the Commodity
1 2 3 4 5
1. - - 9001 30 00 Contact lenses
2. - 9001 40 - Spectacle lenses of glass
3. - - 9001 50 00 Spectacle lenses of other material
4. 9003 - - Frames and mountings for spectacles and parts thereof
5. 9004 - - Corrective Spectacles
6. - - 9033 00 00 Parts (not specified or included elsewhere in this Schedule) of goods mentioned in this Schedule
7. - - 9018 90 11 Instrument and apparatus for measuring blood pressure
8. - - 9018 90 43 Acupuncture apparatus
9. - - 9018 90 92 Baby incubators
10. - - 9021 10 00 Orthopaedic or fracture appliance other than covered by entry 3 of the Schedule 'A' of the Act`
11. - - 9021 31 00 Artificial joints
12. - - 9021 40 10 Frequency modulated hearing aid system used for hearing by handicapped person in group situation other than hearing aid covered by entry 2 of Schedule 'A' of the Act
13. - - 9021 50 00 Pacemakers for stimulating heart muscles, excluding parts and accessories
14. - - 9021 90 10 Parts and accessories of hearing aids
15. - - 9025 11 10 Clinical thermometers
16. - - 9025 19 10 Digital thermometers
17. - - 90192 090 Nebulizer
18. - - 30064000 Dental cements and other dental fillings, -

(i) Filling Material i.e. Silver Amalgum, Composite Resins,

(ii) Cements for luting, Temporary Filling, Permanent Filling lining & base for filling materials,

(iii) Materials required for Endodontic treatment,

(iv) Paper Points, Gutta Percha Points, Silver Points, Gutta Percha Sticks, Materials required for Orthodontics.

19. - 340700 - Preparations known as 'Dental wax' or as dental impression compounds put up in sets, in packings for retail sale or in plastic plates, horseshoe shapes, sticks or similar forms; other preparations for use in dentistry, with a basis of plaster (of calcined gypsum of calcium sulphate),- .

(i) Impression Material; Alginates, Addition Silicones, Condensation Silicones, Impression Compounds, Impression Pastes, Shellac Base plates,

(ii) Dental Stone Plasters, Waxes & Investments. Inaly & built up waxes, hot/light/self polymerization powder for fabrication of artificial teeth,

(iii) Materials required for fabrication of artificial teeth Denture, artificial teeth, denture base material & chrome cobalt alloy, dental plasters.

20. 3404 - - Preparations known as dental wax when not put up in sets.
21. 3824 - - Preparations known as dental Impression compound when not put up in sets.
22. - 750512 - Materials required for fabrication of artificial teeth Crown & Bridge, Chrome cobalt alloy, Nickel chrome alloy ceramic (powder, liquids, pastes), Composites.
23. - - 90184900 Other instrument and appliances used in dental sciences, namely, Bracks, Pliers, Begg's Wire, Straight Wire, Locking Pins, Elastics
24. - - 90212100 Artificial Teeth
25. - - 90212900 Dental Implants
26 - 3003 00 - Scalp Veins /Venflo.
27 - 3003 00 - - Saline Water/Distilled water.
28 - 3003 00 - Injections Desferal.
29 - 3003 00 - Tablets Kelfer.
30 - 3003 00 - Syringe driver.
31 - - 9018 32 10 Needles for suture.
32 - - 9018 32 20 Hollow needles for injection, aspiration, biopsy and transfusion.
33 - - 9018 32 30 Hilerio venus fistula needles.
34 - - 9018 39 10 Catheters (for urine, stool).
35 - - 9018 90 12 Stethoscopes.
36 - - 9018 90 23 Forceps, forcep clamps, clips, needle holders, introducers, cephalotribe bone holding and other holding instruments.
37 - - 9018 90 24 Chisel, gauges, elevators, raspatones, osteotome, craniotome, bone cutters.
38 - - 9018 90 25 Retractors, spatulaprobes, hooks dialators, sounds, mallets.
39 - - 9018 90 32 Blood transfusion apparatus.

40

 - 9021 - Automated Implantable Cardiac Defibrillators (AICD).

Note :- (1) The Rules for the interpretation of the provisions of the Central Excise Tariff Act, 1985 read with the Explanatory Notes as updated from time to time, published by the Customs Co-operation Council, Brussels, apply for the interpretation of this notification.

(2) Where any commodities are described against any heading or, sub-heading or as the case may be, tariff item, and the aforesaid description is different in any manner from the corresponding description in the Central Excise Tariff Act, 1985, then only those commodities described as aforesaid will be covered by the scope of this notification and other commodities though covered by the corresponding description in the Central Excise Tariff will not be covered by the scope of this notification.

(3) Subject to Not 2, for the purpose of any entry contained in this notification, where the description against any heading or sub-heading or as the case may be, tariff items matches fully with corresponding description in the Central Excise Tariff, then all the commodities covered for the purposes of the said tariff under that heading or sub-heading or, as the case may be tariff item, will be covered by the scope of this notification.

(4) Where the description against any heading or sub-heading or as the case may be, tariff item, is shown as "other", then the interpretation as provided in Note 2 shall apply.

By order and in the name of the Governor of Maharashtra