https://www.taxtmi.com/highlights?id=104430 Defence end-use customs exemption applies on a functional, end-use basis to missile-warning-system components with a demonstrable nexus to military aircraft; tariff classification is not determinative. The specified imaging lens, sensor front-end and coupling unit qualify in principle as aircraft sub-assemblies and, alternatively, accessories because they are engineered exclusively for a missile-warning system fitted in military helicopters; specified weapon exclusions do not apply. Private defence suppliers may use the exemption, but Condition 17 requires a prescribed Ministry of Defence certificate issued by an officer not below Joint Secretary rank at import. An Indian Air Force end-use certificate alone is insufficient. Each consignment remains subject to mandatory certification and Customs verification. en-us Thu, 01 Oct 2026 07:40:28 +0530 Thu, 01 Oct 2026 07:40:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=104430 Defence end-use customs exemption applies on a functional, end-use basis to missile-warning-system components with a demonstrable nexus to military aircraft; tariff classification is not determinative. The specified imaging lens, sensor front-end and coupling unit qualify in principle as aircraft sub-assemblies and, alternatively, accessories because they are engineered exclusively for a missile-warning system fitted in military helicopters; specified weapon exclusions do not apply. Private defence suppliers may use the exemption, but Condition 17 requires a prescribed Ministry of Defence certificate issued by an officer not below Joint Secretary rank at import. An Indian Air Force end-use certificate alone is insufficient. Each consignment remains subject to mandatory certification and Customs verification. Highlights Customs Thu, 01 Oct 2026 07:40:28 +0530 https://www.taxtmi.com/highlights?id=104430