Exemption from CVD not applicable for certain goods when imported for Defence, Coast Gaurd, Deptt. of Revenue, Police Forces, HAL, specified ordnance Factories and for ATVP, IGMDP, SAMYUKTA, LCAP, SANGRAHA, DIVYA DRISHTI and DHANUSH Programmes etc.
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Exemption from additional duty removed for specific detection and mine search equipment, affecting defence and security imports.
Exemption from the whole of the additional duty leviable under section 3 of the Customs Tariff Act shall not apply to the following goods: hand held metal detector; postal bomb detector; explosive container; portable or fixed door frame metal detector; deep search metal or mine detector; mine impactor; mine prodder (non magnetic); and under vehicle search mirrors. This proviso is inserted into Notification No.39/96 Customs by Notification No.30/2012 and removes prior exemption treatment for these items.