Exemption to Machinery, Equipments, Instruments etc. for Integrated Guided Missile Development Programme of the Ministry of Defence - 001/92 - Customs -Tariff
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Customs exemption for missile programme imports allows duty-free import of specified goods when certified and authorised by the Ministry. Notification exempts specified machinery, equipment and spares imported for the Integrated Guided Missile Development Programme by designated work centres, government agencies and public sector undertakings from the whole of the duty of customs under the First Schedule and from the whole of the additional duty under section 3 of the Customs Tariff Act. Exemption is under section 25(1) of the Customs Act and is subject to production at importation of a certified list by the Director (Planning and Programme Analysis), DRDL, Hyderabad (confirming necessity, non-availability in India and exclusive IGMDP use) and certification by a Deputy Secretary-rank officer in the Ministry of Defence authorising the import.
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 missile programme imports allows duty-free import of specified goods when certified and authorised by the Ministry.
Notification exempts specified machinery, equipment and spares imported for the Integrated Guided Missile Development Programme by designated work centres, government agencies and public sector undertakings from the whole of the duty of customs under the First Schedule and from the whole of the additional duty under section 3 of the Customs Tariff Act. Exemption is under section 25(1) of the Customs Act and is subject to production at importation of a certified list by the Director (Planning and Programme Analysis), DRDL, Hyderabad (confirming necessity, non-availability in India and exclusive IGMDP use) and certification by a Deputy Secretary-rank officer in the Ministry of Defence authorising the import.
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