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of <h1>Exemption for defence, police and anti-smuggling equipment imports - full customs duty relief subject to appropriation and certificates.</h1> Central Government exempts specified aircraft, defence, police and anti-smuggling related goods from the whole customs duty and additional duty, subject to conditions. For List A items exemption requires import by or on order of the Government and appropriation to that order at shipment or clearance. List B anti-smuggling items require government importation or authorization and a certificate from the Under Secretary, Department of Revenue to prove use in anti-smuggling operations. List C police items require a certificate from the Under Secretary, Ministry of Home Affairs confirming intended use by specified police forces. Conditions and itemised categories govern applicability.
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