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of <h1>Government exempts specific military imports from customs duties under First Schedule to Customs Tariff Act, 1975. Conditions apply.</h1> The circular issued by the Ministry of Finance, Department of Revenue, exempts goods listed under the First Schedule to the Customs Tariff Act, 1975, from basic customs duty (BCD), countervailing duty (CVD), and special additional duty (SAD) when imported into India by units of the Army, Navy, Air Force, or Central Paramilitary Forces returning from service abroad. This exemption is subject to specific conditions. The notification aims to guide importers, clearing agents, and the trading public, and is available for reference on the official customs website.
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