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Exemption to medals and decorations, imported by Ministry of Defence, personal effects of defence personnels on duty abroad, specified goods for construction or fitment to Naval or Coastal Guard Ships, Defence Aircrafts or helicopters for defence trial demonstration or training, goods for maintenanc - 150/94 - Customs -Tariff
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Customs exemption for defence-related imports and personal effects, conditional on certification, accounting, bonds, and re export rules. Notification exempts specified goods in the First Schedule to the Customs Tariff Act, 1975 from customs and additional duty when imported, subject to conditions in the Table. Categories include medals and decorations imported by the Ministry of Defence; personal effects of defence personnel on duty abroad delivered to next of kin in cases of death, injury, missing or capture; goods for construction/fitment to Navy ships imported by or on order of Government; aircraft-grade materials and components for manufacture against Ministry of Defence indents subject to storage, accounting, wastage duty and bond conditions; items for war grave maintenance, trial/demo/training imports with certification and re-export rules; Coast Guard ship construction/maintenance items; specified bonded supplies for government aircraft; and bonded stores for Coast Guard crew, all governed by documentary and procedural conditions.
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.
Customs exemption for defence-related imports and personal effects, conditional on certification, accounting, bonds, and re export rules.
Notification exempts specified goods in the First Schedule to the Customs Tariff Act, 1975 from customs and additional duty when imported, subject to conditions in the Table. Categories include medals and decorations imported by the Ministry of Defence; personal effects of defence personnel on duty abroad delivered to next of kin in cases of death, injury, missing or capture; goods for construction/fitment to Navy ships imported by or on order of Government; aircraft-grade materials and components for manufacture against Ministry of Defence indents subject to storage, accounting, wastage duty and bond conditions; items for war grave maintenance, trial/demo/training imports with certification and re-export rules; Coast Guard ship construction/maintenance items; specified bonded supplies for government aircraft; and bonded stores for Coast Guard crew, all governed by documentary and procedural conditions.
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