Duty exemption for defence equipment: specified military stores and components importable subject to prescribed certification and purchase-order evidence. Notification substitutes List A to grant customs duty exemption for specified defence-related goods including aircraft and parts; jigs, tools and ground-handling equipment for defence aircraft; arms, ammunition and military stores; specialised ammunition tools and explosives-related items; fire control and signal equipment; radar, sonar, torpedo, mine-laying and mine-sweeping gear with spares and testing equipment; diving equipment; specialised cameras; military bridging stores and parachutes; guided weapons and their accessories; and related spare parts, components, raw materials, jigs, tools and testing equipment. Exemption applies to imports by the Government, MoD PSUs, or their sub-contractors subject to prescribed Duty Exemption Certificates and supporting purchase-order details.
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.
Duty exemption for defence equipment: specified military stores and components importable subject to prescribed certification and purchase-order evidence.
Notification substitutes List A to grant customs duty exemption for specified defence-related goods including aircraft and parts; jigs, tools and ground-handling equipment for defence aircraft; arms, ammunition and military stores; specialised ammunition tools and explosives-related items; fire control and signal equipment; radar, sonar, torpedo, mine-laying and mine-sweeping gear with spares and testing equipment; diving equipment; specialised cameras; military bridging stores and parachutes; guided weapons and their accessories; and related spare parts, components, raw materials, jigs, tools and testing equipment. Exemption applies to imports by the Government, MoD PSUs, or their sub-contractors subject to prescribed Duty Exemption Certificates and supporting purchase-order details.
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