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of <h1>Conditional customs-duty exemption for listed defence and security imports requiring certification, importer designation, use undertakings, expires 31 March 2029</h1> Notification grants conditional customs-duty exemption for specified goods imported into India for use by government defence and security entities, coastguard, revenue and police forces, national aerospace manufacturer, designated ordnance factories and a list of defence research and weapon-development programmes (e.g., ATVP, IGMDP, LCAP, SANGRAHA, DIVYA DRISHTI, DHANUSH). Exemptions apply only to listed items and require prescribed certifications, importer designations and use-limitation undertakings; certain detection and related items are excluded from additional-duty relief. The notification has been amended repeatedly and was superseded by a later notification effective 01-11-2025; the conditional exemption is limited in duration (currently until 31 March 2029).
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