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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>Customs exemption for defence imports: specified equipment and parts admitted duty-free subject to senior certification and customs presentation.</h1> Customs exemption is granted for specified defence equipment and parts imported by the Ministry of Defence, defence forces, Defence PSUs and other designated entities, exempting such goods from customs duty and integrated tax when they fall within listed tariff items and descriptions. The exemption is conditional on a Joint Secretary-level certificate certifying quantity, description and technical specifications and confirming use by the defence forces, which must be furnished to the Deputy Commissioner or Assistant Commissioner of Customs at import. The Table lists covered equipment, parts, spares and technical documentation.

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