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of <h1>Customs Act 1962 exempts defense, police, and anti-smuggling equipment from duties with government authorization.</h1> The notification issued on July 13, 1994, under the Customs Act, 1962, exempts specific equipment and stores used by Defence Services, Police Forces, or in anti-smuggling operations from customs duties. The exemptions apply to goods listed in three categories: List A includes aircraft parts, military equipment, and guided weapons; List B covers machines and appliances for patrol crafts and anti-smuggling operations; List C pertains to grenades, shells, and protective gear for police forces. The exemptions are conditional on government authorization and appropriate certification for intended use by the respective forces.
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