TaxTMI 
TaxTMI 
Exemption to specified goods imported by Defence, Coast Gaurd, Deptt. of Revenue, Police Forces, HAL, specified ordnance Factories and for ATVP, IGMDP, SAMYUKTA, LCAP, SANGRAHA, DIVYA DRISHTI and DHANUSH Programmes
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....d in the said First Schedule ^48[***] subject to the conditions, if any, specified in the corresponding entry in column (3) of the said Table. TABLE S.No. Description of Goods Conditions (1) (2) (3) 1. ^49[***] 2. ^49[***] 3. ** ** 4. ^49[***] 5. Supplies made out of warehoused goods belonging to Air - India International If,- (a) the supplies are made to the two specific 737 aircrafts maintained and operated by the Indian Air Force for use of Government of India for the purpose of certain special assignments; and (b) an officer not below the rank of an Air Vice-Marshal certifies in each case that the said supplies are required for the purpose specified above. 6. ^49[***] 7. ^46[***] 8. ^49[***] 9 ^44[Omitted] 9A ^44[Omitted] 10 ^44[Omitted] 10A ^44[Omitted] 11. (i) Machines, appliances, instruments, parts and equipment required for the construction of, or fitment to, or maintenance of,- patrol crafts; (ii) Wirel....
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.... drawings in the printed media), castings, forgings, pipings, tubings, raw materials and consumables required for the purpose of ATVP, Ministry of Defence; If,- (a) the said goods are imported by works centres of the ATVP, Government agencies or Public Sector undertaking, as may be designated by an officer not below the rank of a Deputy Secretary in the Govt. of India in the Ministry of Defence. And (b) such importers produce to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of import, in each case, a list of the said goods with their relevant description, duly certified by a Project Director or Director of the ATV Programme (of the rank of Rear Admiral of the Indian Navy, or of equivalent rank of the Joint Secretary to the Government of India), to the effect that the said goods are required for the ATVP, shall be used only for the ATVP and that they are not manufactured in India. ^43[***] ^52[14. ** **] ^52[15. ** **] 16. Ballistic grade aramid fabrics, aramid thread, aramid yarns , ballistic grade ceramic plate, high performance polyethylene plate special grade polyuretha....
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.... Wire and cable locators. If, - (a) imported by the Police force of the States or Union territories or Central Reserve Police Force, National Security Guard or Border Security Force or Central Industrial Security Force or Indo-Tibtan Border Police or Assam Rifles or Rly. Protection Force or Special Frontier Force, for bomb detection or disposal purposes; and (b) the importer produces a certificate from an officer in the Ministry of Home Affairs or Ministry of Railways, as the case may be, not below the rank of an Under Secretary to the Government of India to the effect that the said goods are intended for the aforesaid use. 21. ^46[***] 22. All goods ^4[If,- (a) imported for the use of Special Protection Group for operational purpose; and (b) the importer produces a certificate from an officer in the Cabinet Secretariat not below the rank of an Under Secretary to the Government of India to the effect that the said goods are intended for the aforesaid purpose.] 23. ^46[***] ^52[24. ** **] 25. Machinery, equipment, instruments, components, spares, jigs and fixtures, dies, ....
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....tion. - The expression "Police Forces of the States or the Union-territories" shall include the Central Reserve Police Force, the Indo-Tibetan Border Police Force, the Special Services Bureau, the Border Security Force, the Central Industrial Security Force and the National Security Guards maintained or constituted under the Central Reserve Police Force Act, 1949 (66 of 1949), the Indo-Tibetan Border Police Force Act, 1992 (35 of 1992), the Border Security Force Act, 1968 (47 of 1968), the Central Industrial Security Force Act, 1968 (50 of 1968) and the National Security Guard Act, 1986 (47 of 1986).] ^52[35. ** **] ^52[36. ** **] ^21[37 Machinery, equipment, instruments, components, spares, jigs, fixtures, dies, tools, accessories, computer software, computer hardware, castings, forgings piping, tubing, chemicals, bio-chemicals, refrigerants, raw materials and consumables. If,- (a) the said goods are imported by authorised works centres of the International Thermonuclear Experimental Reactor (ITER) -India, Institute of Plasma Research, as may be designated by an officer not below the rank of Deputy Secretary to the Government of Indi....
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....r, 2007" 4. Has been substituted vide Notification No. 124/2008 dated 21/11/2008 before it was read as, "If,- (a) imported by the Special Protection Group for operational purposes; and (b) the importer produces a certificate from an officer in the Ministry of Home Affairs not below the rank of an Under Secretary to the Government of India to the effect that the said goods are intended for the aforesaid purposes." 5. Inserted vide notification no. 54/2009 Cus dated 22/5/2009 6. Substituted vide Notification No. 32/2010-Customs, dated 11.03.2010., before it was read as, "duly certified by the Senior Manager" 7. Substituted vide Notification No. 32/2010-Customs, dated 11.03.2010, before it was read as, "the 28th day of March 2010" 8. Inserted vide Notification No. 66 /2010-Customs, dated 04.06.2010 9. Inserted vide notification no. 64/2011 Customs dated 19-7-2011 10. Substituted vide notification no. 89/2011 Cus dated 12-9-2011, before it was read as, "Indian Navy" 11. Substituted vide notification no. 89/2011 Cus dated 12-9-2011, before it was read as, "Ministry of Defence" 12. Substituted vide notification no. 89/2....
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....N No. 20/2014-Customs dated 11th July, 2014, before it was read as, "Portable X-ray machine / system" 33. Inserted vide NOTIFICATION No. 20/2014-Customs dated 11th July, 2014 34. Inserted vide NOTIFICATION No. 20/2014-Customs dated 11th July, 2014 35. Inserted vide NOTIFICATION NO. 27/2014-Customs dated 18^th September, 2014 36. Inserted vide Not .26/2015 - Dated 9-4-2015 37. Omitted vide Not. 29/2015 - Dated 30-4-2015, w.e.f. 1^st day of June, 2015, before it was read as, "or by a person authorised by that Government, or shipped on the order of a Department of that Government and appropriated to such order at the time of shipment" 38. Inserted vide Not. 29/2015 - Dated 30-4-2015, w.e.f. 1^st day of June, 2015 39. Substituted vide Not. 29/2015 - Dated 30-4-2015, w.e.f. 1^st day of June, 2015, before it was read as, "If,- (a) the said goods are imported by the Government of India, the contractors of the Govt. of India, State Govt., Public Sector Undertakings of the Central Govt. or the State Governments and the subcontractors of such Public Sector Undertakings; and (b) in the case of imports by contractors or sub-c....
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....ing of imported equipment; (iii) parts required for manufacture of indigenous equipment by Indian suppliers for supply to Indian Navy or Coast Guard. If imported by the Government of India ^37[***] ^38[9A. The following goods required for construction of, or fitment to, ships of Indian Navy or Coast Guard:- (i) machinery, equipment, components and raw materials; (ii) spares and test equipment for maintenance, testing and tuning of imported equipment; (iii) parts required for manufacture of indigenous equipment by Indian suppliers for supply to Indian Navy or Coast Guard. If imported by a person authorised by the Government of India, or shipped on the order of a Department of that Government and appropriated to such order at the time of shipment.] 10. (i) Aircrafts, aircraft parts, aircraft engines and aircraft engine parts; (ii) Production tooling including jigs, tools, fixtures, tools and gauges, ground support equipments, test/ measuring equipments, scientific and technical instruments, apparatus and equipments including spare parts and components thereof, consumables; (iii) Arms, ammunition and military stores; (iv) Tools and gauges which a....
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....s sweeping gear and parachutes; (v) Radars, torpedoes, sonar sets, mine laying gear, diving equipment and their spares, accessories, jigs, tools, testing equipment and components; (vi) Spare parts, accessories, jigs, tools, testing equipment, components, special raw materials and half wroughts like steel forgings and castings, to be processed into finished components for armoured and specialised vehicles peculiar to the defence services; (vii)Guided weapons and their accessories: (viii) Components, spares, jigs, fixtures, tools, dies, moulds and test equipment required for the manufacture and testing of guided weapons and their accessories; (ix) Raw material and special materials required for the manufacture of guided weapons and their accessories; (x) Rock drills and breakers; (xi) All types of ground support equipment for guided weapons and their accessories. If,- (a) the said goods are imported by the contractors of the Government of India, Public Sector Undertakings of the Central Government or the State Governments and the sub-contractors of such Public Sector Undertakings; and (b) in the case of imports by contractors....
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....n the manufacture of aircrafts including helicopters and such manufacture is against an indent from the Ministry of Defence and the aircrafts including helicopters so manufactured are appropriated by the Ministry of Defence; (c) the importer undertakes to store the said goods separately and account for the same to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs; (d) the importer, by execution of a bond in such form and for such sum as may be specified by that Assistant Commissioner, binds himself to pay on demand in respect of such quantity of the said goods, as is not proved to the satisfaction of the said Assistant Commissioner to have been used in the aforesaid manner, an amount equal to the duty leviable but for the exemption contained herein. ^121. The following goods,- (a) capital equipment required for setting up of facilities for manufacture of SU-30 MKI aircraft; and (b) capital equipment required for setting up facilities for- (i) repair/overhaul of SU-30 MKI aircraft, its Avionics & accessories; and (ii) overhaul of AL-31FP engines and its accessories If imported by M/s. Hindustan Aeronautic....
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....ot. 43/2017 - Dated 30-6-2017, w.e.f. 1st day of July, 2017, before it was read as, "and from the whole of the additional duty leviable thereon under section 3 of the second mentioned Act," 49. S. Nos. 1, 2, 4, 6, 8, 44, 45 and the entries relating thereto shall be Omitted vide Not. 43/2017 - Dated 30-6-2017, w.e.f. 1st day of July, 2017, before it was read as, 1. Medals and decorations (including medal ribbons) If imported directly by the Government of India in the Ministry of Defence. 2. Personal effects of the persons on duty out of India with the Indian naval, military or air forces or with the ^10[Indian Navy or Central Para Military Forces] If imported for delivery to the next of kin of such person if he dies or is wounded, is missing or is taken prisoner of war. 4. Bona fide gifts from donors abroad when imported for the maintenance of war graves by an institution If, - (a) a certificate is produced from the Ministry of Defence that the said goods are intended solely of the purpose of maintenance of war graves; and (b) the head of the importing institution certifies in each case that the said goods are i....
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....er (hereinafter referred to as IOP) of the contractor to the National Technical Research Organisation, (hereinafter referred to as NTRO); (b) before clearance of the said goods, the importer furnishes a duty exemption certificate from an officer of the NTRO, not below the rank of Joint Secretary to the Government of India - (i) indicating the details of the purchase order placed by the NTRO on the contractor; (ii) indicating the details of the purchase order placed by the said contractor on the IOP along with the description of the final products and the description and quantity of goods required to be imported for manufacture of the said final products; and (iii) certifying that the said goods are intended for use in the radars acquired by the NTRO from the said contractor. Explanation. - Nothing contained in this exemption shall have effect on or after the 1st day of January, 2019.] 50. Substituted vide Notification No. 12 /2019-Customs dated 11-04-2019 before it was read as "18. Machinery, equipment, instruments, components, spares, tools, accessories, computer software, mock ups and models, raw materials and consumables required for the purpose....
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....vernment of India in the Ministry of Defence to the effect that the imports of the goods mentioned in the said list are authorised by the Ministry of Defence under and for the purposes of the LCAP. Explanation. - Nothing contained in this exemption shall have effect on or after the 1st day of July, 2019.] 52. Omittede vide Notification No. 09/2022-Customs dated 01-02-2022 w.e.f. 02-02-2022 before it was read as "14. Machinery, equipment, instruments, components, jigs, fixtures, dies, tools, raw materials, accessories and spares required for the purposes of Integrated Guided Missile Development Programme (IGMDP) of the Ministry of Defence If, - (a) the said goods are imported by authorised works centres of the IGMDP, as may be designated by an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Defence; and (b) the authorised work centre produces to the Joint Commissioner of Customs or the Assistant Commissioner of Customs or Deputy Commissioner of Customs as the case may be, at the time of import, in each case, a list of the said goods with their relevant description duly certified by the Member Secretary, Pr....
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....tion,- (1) duly certified by the Programme Director, or Associate Programme Director SAMYUKTA Programme, Department of Defence Research and Development, to the effect that the said goods are required for the SAMYUKTA Programme, shall be used only for the SAMYUKTA Programme and that they are not manufactured in India; and (2) duly certified also by an officer not below the rank of an Under Secretary to the Government of India in the Ministry of Defence to the effect that the imports of the said goods mentioned in the said list are authorized by the Ministry of Defence under and for the purposes of the SAMYUKTA Programme. Explanation.- Nothing contained in this exemption shall have effect on or after the 1st day of June, 2006. 51[18. Machinery, equipment, instruments, components, spares, tools, accessories, computer software, mock-ups and models, raw materials and consumables required for the purposes of Light Combat Aircraft Programme (LCAP) of the Ministry of Defence If,- (a) the said goods are imported by authorised works centres of the LCAP, as may be designated by an officer not below the rank of a Deputy Secretary to the Government of India, in the Ministry....
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....ack and manufacturing Data Pack), machinery, instruments, tools, accessories and spares including replacement - of defective parts, if any, under the warranty clause, required for manufacturing facilities for Bi-Modular System for high caliber ammunition in the Ordnance Factory Project - Nalanda, at Rajgir in Nalanda District of Bihar, of the Ministry of Defence. If, (a) the said goods are imported into India by the Ordnance Factory Board, Kolkata; (b) the importer produces to the Deputy Commissioner of Customs or the Asstt. Commissioner of Customs, as the case may be, at the time of import, in each case, Charge a list of the said goods duly certified by General Manager, Ordnance Factory Project, Nalanda at Rajgir or by an officer not below the rank of Joint Director in the Ordnance Factory Board, Kolkata that the said goods are required for manufacturing facilities for Bi-Modular Charge System for high caliber ammunition at Ordnance Factory Project, Nalanda; and (c) the said goods are not manufactured in India and the said goods shall be used only for the purposes of the said Project. Explanation.- Nothing contained in this exemption shall have effect on or af....
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....mport, in each case, a list of the said goods with their relevant description duly certified by the Project Director 'ASTRA', Defence Research and Development Laboratory, Hyderabad, to the effect - (i) that the said goods in the list are required for Project ASTRA, and that they are not manufactured in India; and (ii) the import of the said goods in the list is authorized by the Ministry of Defence under and for the purposes of Project ASTRA and shall be used only for Project ASTRA. Explanation.- Nothing contained in this exemption shall have effect on or after the 1st day of September, 2012 31. The following goods, required for the Airborne Early Warning and Control (AEW&C) System Programme of Ministry of Defence,- (i) aircrafts, aircraft parts, aircraft engines, aircraft engine parts, including ground handling equipment of aircrafts for defence use; (ii) radars, ESM, CSM, RWR, CMDS, MAWS, Communication and their related components/parts, Electronic components/boards, simulators and related hardware /software; (iii) machinery, equipments including test equipments, instruments, fitting devic....
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....ntre produces to the Joint Commissioner of Customs or the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of import, in each case, a list of the said goods with their relevant description duly certified by the Programme Director, Programme Office AEW&C, Centre for Air Borne System, Bangalore, to the effect that - (i) the said goods mentioned in the list are required for the purposes of the AEW&C; (ii) the import of the said goods mentioned in the list are authorized by the Ministry of Defence under AEW&C Programme and the said goods shall be used only for the purpose of the AEW&C Programme. Explanation . - Nothing contained in this exemption shall have effect on or after the 5th day of October , 2014.] 36[31B. The following goods, required for the Airborne Early Warning and Control (AEW&C) System Programme of Ministry of Defence,- i) aircrafts, aircraft parts, aircraft engines, aircraft engine parts, including ground handling equipment of aircrafts for defence use; ii) radars, ESM, CSM, RWR, CMDS, MAWS, Communication and their related components/parts, Electronic components/boards, simula....
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....ed for the purposes of the LR-SAM; (ii) the import of the goods mentioned in the said list are authorized by the Ministry of Defence under LR-SAM programme and these goods shall be used only for the purpose of the LR-SAM programme. Explanation. - Nothing contained in this exemption shall have effect on or after the 31st day of May, 2011. 5[33. Machinery, equipment, instruments, components, spares, jigs, fixtures, dies, tools, accessories, computer software, raw materials and consumables required for the purposes of Programme AD of Ministry of Defence If,- (a) the said goods are imported by authorized works centres of Programme AD, as may be designated by an officer not below the rank of Deputy Secretary to the Government of India in the Ministry of Defence; and (b) the authorised works centre produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of import, in each case, a list of the said goods with their relevant description duly certified by the Member Secretary, Programme Management Board, Programme AD or Programme Director AD, Defence Research and Development La....
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.... Defence; and (b) the authorised works centre produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of import, in each case, a list of the said goods with their relevant description duly certified by the Programme Director, Programme Office MR-SAM, to the effect that - (i) the goods mentioned in the said list are required for the purposes of the Programme MR-SAM; (ii) the import of the goods mentioned in the said list are authorised by the Ministry of Defence under MR-SAM programme and these goods shall be used only for the purpose of the MR-SAM programme. Explanation. - Nothing contained in this exemption shall have effect on or after the 22nd day of August, 2016.] 22[38. Machinery, equipment, instruments, components, spares, jigs, fixtures, dies, tools, accessories, computer software, raw materials and consumables required for the Long Range Surface to Air Missile (LR-SAM) Programme of Ministry of Defence If,- (a) the said goods are imported by authorized works centres of the Long Range Surface to Air Missile (LR-SAM) Programme, as may be designated by an offic....
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.... (a) the said goods are imported by authorised works centers of Air-to-Air Missile System(Project ASTRA), as may be designated by an officer not below the rank of a Deputy Secretary to the Government of India in the Ministry of Defence; and (b) the authorised works centre produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of import, in each case, a list of the said goods with their relevant description duly certified by the Project Director, 'ASTRA', Defence Research and Development Laboratory, Hyderabad, to the effect that - (i) the said goods in the list are required for Project ASTRA, and that they are not manufactured in India; and (ii) the import of the said goods in the list is authorized by the Ministry of Defence under and for the purposes of Project ASTRA and shall be used only for Project ASTRA. Explanation. - Nothing contained in this exemption shall have effect on or after the 1st day of March, 2013.] 28[41. Machinery, equipment, instruments, components, spares, jigs, fixtures, dies, tools, accessories, computer software, raw materials and consumables req....
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....manufactured in India; and (ii) the import of the said goods in the list is authorised by the Ministry of Defence under and for the purposes of Project ASTRA and shall be used only for Project ASTRA. Explanation. - Nothing contained in this exemption shall have effect on or after the 30[1st day of January, 2017]] 31[43. Machinery, equipment, instruments, components, spares, jigs, fixtures, dies, tools, accessories, computer software, raw materials and consumables required for the Long Range Surface to Air Missile (LR-SAM) Programme of Ministry of Defence If,- (a) the said goods are imported by authorized works centres of the Long Range Surface to Air Missile (LR-SAM) Programme, as may be designated by an officer not below the rank of Deputy Secretary to the Government of India in the Ministry of Defence; and (b) the authorized works centre produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of import, in each case, a list of the said goods with their relevant description duly certified by the Programme Director, Programme Office LR-SAM, to the effect that - &n....