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of <h1>Customs exemptions for defence imports: specified defence goods and personal effects relieved from customs duty subject to prescribed conditions.</h1> Notification exempts specified defence-related goods from customs and additional duty when imported into India, subject to detailed conditions. Exemptions cover medals and decorations imported directly by the Ministry of Defence; personal effects of defence personnel on duty abroad delivered to next of kin; materials and parts for construction or fitment to Navy and Coast Guard ships and for aircraft manufacture under Ministry indents, with storage, accounting and bond obligations; goods for maintenance of war graves on certification; trial, demonstration or training imports subject to re-export within six months unless consumed; and supplies from bonded stocks for Coast Guard and specified Air Force aircraft-all conditional on prescribed certifications, accounting, and re-export or duty payment on default.
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