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        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.

        <h1>RPA imports for military use exempt from BCD and IGST when imported by defence entities with authorised certificate.</h1> The circular confirms that RPA (Remote Pilot Aircraft) includes drones, UAVs and UAS, and that exemption from Basic Customs Duty and IGST under S. No. 59 of Table II of notification No.45/2025-Customs applies only when imported into India by the Ministry of Defence, Defence forces, Defence PSUs, other PSUs, or any other entity for the Defence forces, subject to a certificate from a Ministry of Defence officer not below Joint Secretary rank.

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