Customs exemption for defence programme imports requires designated importers and dual certification before clearance, with a time limit. A customs duty exemption is provided for specified machinery, equipment, software, components, spares, tools, raw materials and consumables imported for the SAMYUKTA Programme, subject to import by designated works centres, government agencies or PSUs and production at import of a certified list: (1) certified by the Programme Director or Associate Programme Director confirming necessity for the Programme, exclusive use for the Programme and non-availability in India; and (2) certified by an Under Secretary that the imports are authorized by the Ministry of Defence. The exemption ceases on or after 1 April 2003.
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 programme imports requires designated importers and dual certification before clearance, with a time limit.
A customs duty exemption is provided for specified machinery, equipment, software, components, spares, tools, raw materials and consumables imported for the SAMYUKTA Programme, subject to import by designated works centres, government agencies or PSUs and production at import of a certified list: (1) certified by the Programme Director or Associate Programme Director confirming necessity for the Programme, exclusive use for the Programme and non-availability in India; and (2) certified by an Under Secretary that the imports are authorized by the Ministry of Defence. The exemption ceases on or after 1 April 2003.
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