Customs duty exemption for defence MR SAM imports requires authorised works centres and certified import lists, with restricted programme use. The notification inserts an exemption for specified goods imported for the MR SAM programme, conditional on import by authorised works centres designated by a senior Ministry of Defence officer and on production at import of a Programme Director certified list to the Deputy/Assistant Commissioner of Customs confirming the goods are required for, authorised for, and will be used solely in the MR SAM programme; the exemption is time bound and terminates on the notification's stated expiry date.