Customs exemption for fire services equipment permitted, contingent on official certification confirming firefighting necessity. Exempts specified firefighting equipment and related spares imported by Central, State, Union Territory or local fire services from the whole of customs duty in the First Schedule and the whole of the additional duty under section 3 of the Customs Tariff Act, subject to production at clearance of a certificate from an officer not below the rank of Deputy Secretary in the Ministry of Home Affairs confirming the goods are required for firefighting and recommending the concession. The notification lists eligible items and states a defined period of validity.
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 fire services equipment permitted, contingent on official certification confirming firefighting necessity.
Exempts specified firefighting equipment and related spares imported by Central, State, Union Territory or local fire services from the whole of customs duty in the First Schedule and the whole of the additional duty under section 3 of the Customs Tariff Act, subject to production at clearance of a certificate from an officer not below the rank of Deputy Secretary in the Ministry of Home Affairs confirming the goods are required for firefighting and recommending the concession. The notification lists eligible items and states a defined period of validity.
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