Seeks to exempt goods, falling under the First Schedule to the Customs Tariff Act, 1975, when imported into India by or along with a unit of the Army, the Navy, the Air Force or the Central Paramilitary Forces on the occasion of its return to India after a tour of service abroad, from basic customs duty (BCD), CVD and SAD subject to the specified conditions.
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Customs duty exemption for military and paramilitary unit imports upon return from overseas service, subject to specified conditions. Exempts goods under the First Schedule to the Customs Tariff Act, 1975, imported by or along with units of the Army, Navy, Air Force or Central Paramilitary Forces on return to India after service abroad from basic customs duty, countervailing duty and special additional duty, subject to specified conditions and compliance with procedural and documentary requirements as set out in Notification No. 17/2017 Customs.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Customs duty exemption for military and paramilitary unit imports upon return from overseas service, subject to specified conditions.
Exempts goods under the First Schedule to the Customs Tariff Act, 1975, imported by or along with units of the Army, Navy, Air Force or Central Paramilitary Forces on return to India after service abroad from basic customs duty, countervailing duty and special additional duty, subject to specified conditions and compliance with procedural and documentary requirements as set out in Notification No. 17/2017 Customs.
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