Exemption scope expanded: bullet proof helmets added to defence imports exemption under customs notification framework. The Central Government, invoking sub section (1) of section 25 of the Customs Act, 1962, amends Notification No.39/96 Customs by substituting in the Table against S.No.16 the words 'bullet proof jackets' with 'bullet proof jackets and bullet proof helmets', thereby extending the same customs exemption to bullet proof helmets under the existing miscellaneous exemption framework for specified defence and government users.
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Exemption scope expanded: bullet proof helmets added to defence imports exemption under customs notification framework.
The Central Government, invoking sub section (1) of section 25 of the Customs Act, 1962, amends Notification No.39/96 Customs by substituting in the Table against S.No.16 the words "bullet proof jackets" with "bullet proof jackets and bullet proof helmets", thereby extending the same customs exemption to bullet proof helmets under the existing miscellaneous exemption framework for specified defence and government users.
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