Exemption to imports relating to Defence and internal security forces

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....d 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 which is specified in the said First Schedule and from the whole of the integrated tax leviable thereon under sub-section (7) of section 3 of the Customs Tariff Act, 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. 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 Navy, Army, or Air Force ....

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.... Government of India in the Ministry of Defence is produced to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, in each case, that the goods imported are for the purpose of trial, demonstration or training, and (b) the importer undertakes, in each case, to pay the duty leviable on such goods (except those which are certified by the said Under Secretary as having been consumed in the process of trial, demonstration or training) which are not re-exported by him within a period of two years from the date of importation or within such extended period that the said Assistant Commissioner may allow. ^3[6. ** **] ^3[7. ** **] 2. Notwithstanding anything contained herein above, the exemption from whol....

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....ove, nothing contained in the exemption shall have effect on or after the 1st day of January, ^1[2022]. 7 All goods If,- (a) the said goods are imported by the Indian Offset Partner (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 - (c) indicating the details of the purchase order placed by the NTRO on the contractor; (d) indicating the details of the purchase order placed by the said contractor on the IOP along with the description of the final product....