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of <h1>Notification exempts specified defence and internal security imports from customs duty and integrated tax subject to conditions and exclusions</h1> The notification exempts specified goods imported for defence and internal security purposes from customs duty and integrated tax, subject to conditions: medals and decorations when imported directly by the central defence ministry; personal effects of service personnel delivered to next of kin in casualty cases; bona fide gifts for war-grave maintenance with ministry and institution certification; imported stores taken on board Coast Guard vessels under prescribed procedure; and goods imported for trial, demonstration or training with ministry certification and re-export/duty conditions. Exemption excludes listed detection and mine-related devices from integrated tax relief. Effective 1 July 2017 and scheduled to cease by 31 March 2029; later superseded by a 2025 notification effective 1 November 2025.
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