Policy Guidelines for Consideration of requests for ad-hoc Exemption

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.... 25(2). In supersession of the Office Memorandum dated 8th October, 1996, the Hon'ble FM has approved the following guidelines for consideration of request for exemption from Customs duty under section 25(2) of the Customs Act, 1962, as amended by the Finance Act, 1999 : - (a) Imports of secret goods by Government. (b) Imports for India's defence needs relating only to....

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....n. No payment for imports should be involved. (ii) The recipients should also be an institution/organisation, but not an individual, which is registered as a charitable organisation. (iii) The said organisation/institution should be providing servicing such as running hospitals, educational institutions etc., on either 'free' or no loss or no profit basis. (iv) T....