Exemption for challenge cups and trophies extended to defence units under Customs notification; guidance issued to importers and agents. Grant of exemption from customs duty for challenge cups and trophies awarded to defence units is effected by Notification No. 33/2017-Customs; the notification identifies such items as qualifying for duty exemption when imported and is issued for guidance to importers, clearing agents and the trading public and made available on the central board website.