Customs duty exemption for defence missile programme imports allowed subject to authorised centres' certified lists and use restrictions. The notification exempts specified machinery, equipment, instruments and related items imported for the Integrated Guided Missile Development Programme by listed Authorised Work Centres from the whole of customs duty and additional duty under section 3 of the Customs Tariff Act, 1975, provided the importer produces a Director-certified list confirming the goods are required for the Programme, not manufactured in India, and that import is authorised by the Ministry of Defence for use solely in the Programme.
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Customs duty exemption for defence missile programme imports allowed subject to authorised centres' certified lists and use restrictions.
The notification exempts specified machinery, equipment, instruments and related items imported for the Integrated Guided Missile Development Programme by listed Authorised Work Centres from the whole of customs duty and additional duty under section 3 of the Customs Tariff Act, 1975, provided the importer produces a Director-certified list confirming the goods are required for the Programme, not manufactured in India, and that import is authorised by the Ministry of Defence for use solely in the Programme.
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