TaxTMI 
TaxTMI 
Exemption to specified equipments and stores used by Defence Services, Police Forces or for use in anti-smuggling operations
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....4 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description specified in column (2) of the Table hereto annexed and falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into ....
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.... State Government and are appropriated to such order at the time of clearance. 2. Jigs, tools and ground handling equipments of aircrafts for defence use 3. Arms, ammunition and military stores 4. The following equipments and stores used by the Defence Services, namely :- (i) Tools and Gauges which are for use only with ammunition and explosives of service use; Ammunition Chemicals; Electri....
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....ecialised vehicles peculiar to the Defence Services (iv) Guided weapons and their 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 ....
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....eir components 3. Night vision equipment and their components 4. Arms and their components and ammunition 5. Spare parts in respect of any of the items specified in this list 6. Spare parts of patrol crafts LIST C : 1. Spedeheat Grenades CS The goods have been imported for the use of the Police Force of the States or the Union Territories, or the Central Reserve Police Force and the im....