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of <h1>Customs Duty Exemption for Defense Unit Trophies u/s 25(1) of Customs Act, 1962.</h1> The circular issued by the Ministry of Finance, Department of Revenue, under Notification No. 33/2017-Customs, grants exemption from customs duties on challenge cups and trophies won by defense units. This exemption is in accordance with Section 25, subsection (1) of the Customs Act, 1962. The notification, dated June 30, 2017, is intended for the guidance of importers, clearing agents, and the trading public. It is accessible through the official customs website. The notice is disseminated by the Office of the Commissioner of Customs, Chennai-II.
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