Exemption to specified equipments and stores used by Defence Services, Police Forces or for use in anti-smuggling operations - 155/94 - Customs -Tariff
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Exemption for defence, police and anti-smuggling equipment from customs and additional duty when imported under specified conditions. Notification No. 155/94 grants exemption from customs duty and from additional duty under the Customs Tariff Act for goods in the First Schedule when imported into India, subject to conditions in the Table. The Table's List A covers government ordered defence aircraft, parts and specialised military stores appropriated at shipment or clearance; List B covers anti smuggling equipment for government or authorised importers certified by the Department of Revenue; List C covers police use munitions and protective equipment certified by the Ministry of Home Affairs.
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.
Exemption for defence, police and anti-smuggling equipment from customs and additional duty when imported under specified conditions.
Notification No. 155/94 grants exemption from customs duty and from additional duty under the Customs Tariff Act for goods in the First Schedule when imported into India, subject to conditions in the Table. The Table's List A covers government ordered defence aircraft, parts and specialised military stores appropriated at shipment or clearance; List B covers anti smuggling equipment for government or authorised importers certified by the Department of Revenue; List C covers police use munitions and protective equipment certified by the Ministry of Home Affairs.
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