Customs exemption for defence ATVP imports requires designated importers' certification and use restriction to the ATVP. A conditional customs exemption is inserted for specified goods and technical materials required for the ATVP of the Ministry of Defence, applicable only where imports are made by designated ATVP works centres, Government agencies, or public sector undertakings and the importer produces at import a certified list from the Project Director or Director of the ATV Programme confirming the goods are required for and will be used solely in the ATVP and are not manufactured in India; the exemption is time limited and ceases to have effect on or after the prescribed future date.
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 ATVP imports requires designated importers' certification and use restriction to the ATVP.
A conditional customs exemption is inserted for specified goods and technical materials required for the ATVP of the Ministry of Defence, applicable only where imports are made by designated ATVP works centres, Government agencies, or public sector undertakings and the importer produces at import a certified list from the Project Director or Director of the ATV Programme confirming the goods are required for and will be used solely in the ATVP and are not manufactured in India; the exemption is time limited and ceases to have effect on or after the prescribed future date.
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