Customs exemption for defence and security imports subject to prescribed certification and authorised use conditions only. Customs duty exemptions apply to specified goods imported for defence, police, coast guard and designated defence programmes, covering equipment, parts, raw materials and technical data. Exemptions are conditional on import by government or authorised works centres, submission at import of lists and descriptions, and certification by prescribed officers or programme directors that goods are required, not manufactured in India and will be used only for the authorised programme; additional procedural safeguards, bonds and time bound limits apply.