Customs exemption for defence imports: specified goods relieved from customs and integrated tax when conditional documentary requirements met. Exemption grants relief from the whole of customs duty and integrated tax on specified First Schedule goods imported for defence or related governmental purposes, subject to conditions specified in the Table. Conditions include direct import by the Ministry of Defence for medals; delivery limits for personal effects of service personnel; certification and non disposal for war grave maintenance gifts; bonded warehouse clearance procedures for Coast Guard stores; and certificates and undertakings for trial, demonstration or training imports. Certain detection and mine search equipment are excluded from the integrated tax exemption.
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 exemption for defence imports: specified goods relieved from customs and integrated tax when conditional documentary requirements met.
Exemption grants relief from the whole of customs duty and integrated tax on specified First Schedule goods imported for defence or related governmental purposes, subject to conditions specified in the Table. Conditions include direct import by the Ministry of Defence for medals; delivery limits for personal effects of service personnel; certification and non disposal for war grave maintenance gifts; bonded warehouse clearance procedures for Coast Guard stores; and certificates and undertakings for trial, demonstration or training imports. Certain detection and mine search equipment are excluded from the integrated tax exemption.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
AI OCR ✕
of 
TaxTMI 
TaxTMI 
