TaxTMI 
TaxTMI 
Exemption to medals and decorations, imported by Ministry of Defence, personal effects of defence personnels on duty abroad, specified goods for construction or fitment to Naval or Coastal Guard Ships, Defence Aircrafts or helicopters for defence trial demonstration or training, goods for maintenanc
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....the public interest so to do, hereby exempts goods (hereinafter referred to as the said 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 India, from the whole of the duty of customs leviable thereon under 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 laid down in the corresponding entry in column (3) thereof. TABLE S. No. Description of goods Conditions (1) (2) (3) 1. Medals and decorations (including medal ribbons) The goods have been imported direct by the Government of India in t....
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....ms in full on all wastages arising out of the manufacture as if the said wastages were imported in that form; (iii) the importer, by execution of a bond in such form and for such sum as may be prescribed by the Assistant Collector of Customs, binds himself to pay on demand in respect of such quantity of the said goods, as is not proved to the satisfaction of the Assistant Collector of Customs to have been used in the aforesaid manner, an amount equal to the duty leviable but for the exemption contained herein. Explanation : (i) "sheets of ferrous metal" means rolled products (other than coiled semi-finished hot rolled products, of a rectangular section, not less than 1.5 millimeters thick, of a width exceeding 5....
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....ds, except those which are certified by the Under Secretary in the Ministry of Defence as having actually been consumed in the process of trial, demonstration or training are re-exported within a period of six months from the date of importation or within such extended period as the Assistant Collector of Customs may allow in each case, and that in case of failure to so re-export, duty leviable shall be paid. 7. Articles required for construction of, or fitment to, ships of Coast Guard, - (i) machinery, equipment, components and raw materials; The goods have been imported by the Government of India or by a person authorised by that Government or shipped on the order of a Department of the Government of India and appropriat....