Customs duty exemption for Air-to-Air Missile System imports subject to authorised works centres and specified certification and use restrictions. Amendment to Notification No.39/96-Customs creates a duty exemption for specified goods imported for Project ASTRA, applicable only when imports are made by authorised works centres designated by a Deputy Secretary-level officer and accompanied at import by a Project Director, ASTRA, DRDL, Hyderabad certified list confirming requirement for Project ASTRA, non-availability in India, Ministry of Defence authorisation, and use restricted to Project ASTRA; the exemption ceases to have effect on or after 1st March, 2013.
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 duty exemption for Air-to-Air Missile System imports subject to authorised works centres and specified certification and use restrictions.
Amendment to Notification No.39/96-Customs creates a duty exemption for specified goods imported for Project ASTRA, applicable only when imports are made by authorised works centres designated by a Deputy Secretary-level officer and accompanied at import by a Project Director, ASTRA, DRDL, Hyderabad certified list confirming requirement for Project ASTRA, non-availability in India, Ministry of Defence authorisation, and use restricted to Project ASTRA; the exemption ceases to have effect on or after 1st March, 2013.
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