Customs exemption for defence manufacturing granted for specified project imports subject to certification and restricted use conditions. The Central Government exempts machinery, instruments, tools and accessories imported by the Ordnance Factory Board for setting up indigenous manufacturing facilities for the Infantry Combat Vehicle EMP-II Project from the whole of customs duty and additional duty, subject to production at import of a list of project goods certified by a Deputy Secretary rank officer in the Ministry of Defence that the goods are required for the project, are not manufactured in India, and will be used only for that project.
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 manufacturing granted for specified project imports subject to certification and restricted use conditions.
The Central Government exempts machinery, instruments, tools and accessories imported by the Ordnance Factory Board for setting up indigenous manufacturing facilities for the Infantry Combat Vehicle EMP-II Project from the whole of customs duty and additional duty, subject to production at import of a list of project goods certified by a Deputy Secretary rank officer in the Ministry of Defence that the goods are required for the project, are not manufactured in India, and will be used only for that project.
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