Exemption to specified equipments and stores used by Defence Services, Police Forces or for use in anti-smuggling operations

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....ariff Act, 1975 (51 of 1975), when imported into India, from the whole of the duty of customs leviable thereon which is specified in the said Schedule and from the whole of the additional duty leviable thereon under section 3 of the second mentioned Act subject to the conditions, if any, specified in the corresponding entry in column (3) thereof. TABLE S. No. Description of goods Condition (1) (2) (3) LIST A : 1. Aircraft, aircraft parts, aircrafts engines and aircraft engine parts The goods have been imported by the Government of India or a State Government or shipped on the order of a Department of the Government of India or a State Government and are appropriated to such order at the time of shipment, or ....

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....eir accessories (v) Components, spare, jigs, fixtures, tools, dies, moulds and test equipments required for the manufacture and testing of guided weapons and their accessories (vi) Raw materials and special materials required for the manufacture of guided weapons and their accessories (vii) Rock drills and breakers                         5. Currency note forms 6. Hovercrafts and parts thereof LIST B : 1. Machines, appliances, instruments and equipments required for the construction of, or fitment to, or maintenance of, patrol crafts The goods have been imported by the Government of India, or by a person auth....