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Seeks to further amend notification No. 19/2019 dated 06th July 2019. - Exemption to specified defense equipment and their parts imported in India by the Ministry of Defence, Government of India or the defence forces - 12/2025 - Customs -Tariff
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Exemption amendment expands tariff entries and adds ammunitions coverage for specified defence imports under customs notification. Amendment modifies the exemption table for serial numbers 10-13 by substituting 'or 90' with '90 or 93' in column (2), removing the standalone word 'Ammunition' in column (3), and inserting a new item (III) stating 'Ammunitions for the goods mentioned at item (I) above,' thereby clarifying tariff classification and expressly extending exemption coverage to ammunitions related to the listed defence goods.
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Provisions expressly mentioned in the judgment/order text.
Exemption amendment expands tariff entries and adds ammunitions coverage for specified defence imports under customs notification.
Amendment modifies the exemption table for serial numbers 10-13 by substituting "or 90" with "90 or 93" in column (2), removing the standalone word "Ammunition" in column (3), and inserting a new item (III) stating "Ammunitions for the goods mentioned at item (I) above," thereby clarifying tariff classification and expressly extending exemption coverage to ammunitions related to the listed defence goods.
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