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        Customs

        The Central Government amended Notification No. 19/2019-Customs...

        Government Expands Customs Duty Exemption Under Section 25(1) for Defense Equipment and Ammunition Imports

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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.
                                The Central Government amended Notification No. 19/2019-Customs regarding defense equipment imports by MoD and defense forces. The amendment modifies entries against serial numbers 10-13 by expanding the scope to include Chapter 93 alongside existing chapters, removes standalone "Ammunition" reference, and introduces a new category specifically for ammunitions related to previously specified goods. The changes, exercised under Section 25(1) of Customs Act 1962 and Section 3(12) of Customs Tariff Act 1975, aim to rationalize customs duty exemptions for defense-related imports. The notification becomes effective from February 2, 2025, demonstrating the government's continued support for defense procurement through targeted customs duty relief.
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