TaxTMI 
TaxTMI 
Exemption to specified defense equipment and their parts imported in India by the Ministry of Defence, Government of India or the defence forces
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....pts goods of the description specified in column (3) of the Table below and falling within the chapter, heading, sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) specified in the corresponding entry in column (2) of the said Table, when imported into India by ^2[^6[Ministry of Defence or the Defence forces, or the Defence Public Sector Units or other Public Sector Units or any other entity], for the Defence forces], from the whole of the duty of customs leviable thereon ^1[under the said First Schedule, and whole of the integrated tax leviable thereon under sub-section (7) of section 3 of the said Act], subject to the following conditions, namely:- (a) an officer not below the rank of Jo....
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....other than those principally designed for the transport of persons or goods for Vehicle based Mine scattering system 10. 84, 85, 8802 12 00, ^12[90 or 93] (I) Helicopters of an unladen weight exceeding 2000 kg of the following types, - (a) Military Helicopters with co-axial intermeshing or tandem rotors (KA 31, Kamov Ka 226, Chinook) (b) Military Helicopters with empty weight more than 3500 Kg (Multi role and utility helicopters, Apache AH 64E) (II) Associated Role Equipment, Ground Support Equipment, Ground handling Equipment, ^13[****], Special Maintenance Tools, Special Test Equipment and spares for goods mentioned at (I) above ^14[(III) Ammunitions for the goods mentioned at item (I) above] ....
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....craft; (II) Associated Role Equipment, Ground Support Equipment, Ground handling Equipment, ^13C[****], Special Maintenance Tools, Special Test Equipment and spares for goods mentioned at (I) above ^14C[(III) Ammunitions for the goods mentioned at item (I) above] ^5[14. 8807 Parts of goods of heading 8801 or 8802 or 8806] 15. 8805 10 20 Deck Arrestor or similar gear required as Aircraft arrestor gears 16. ^10[8906 90] Other vessels, including warships and lifeboats other than rowing boats required under the category of underwater vehicle/ platforms for special operations 17. 9301 10 Artillery weapons (for example guns, howitzers, and mortars) under the category of Guns (127 mm) 18. 9301 1....
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....control post for goods mentioned at (I) above ^7[23. 49,73,84, 85, 90 or 93 (I) Parts, sub-parts, inputs for use in manufacture of AK- 203 rifle; (II) Machinery, Fixtures, Gauges, Tools, and Jigs for goods mentioned at (I) above; (III) Technical documentation in respect of goods mentioned at (I) and (II) above] ^15[24. 88, 8536 Flight Motion Simulator and its parts 25. 88, 8536 Target Motion Simulator and its parts 26. Any Chapter Parts, sub-assemblies of HACFS 27. 84, 85 Low noise amplifier (Hermetic sealed), vent guide assembly-Return vent guided assembly-supply, vent guide assembly-NBC for MRSAM system 28. 84, 85, 87, 90, 93 Parts and sub-assemblies of IA....
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....01-10-2019 2. Substituted vide Notification No. 03/2020-Customs dated 02-02-2020 before it was read as "the Ministry of Defence, Government of India or the defence forces" 3. Substituted vide Notification No. 57/2021-Customs dated 29-12-2021 w.e.f. 01-01-2022 before it was read as "84, 85, 8802 30 00 or 90" 4. Substituted vide Notification No. 57/2021-Customs dated 29-12-2021 w.e.f. 01-01-2022 before it was read as "84, 85, 8802 40 00 or 90" 5. Substituted vide Notification No. 57/2021-Customs dated 29-12-2021 w.e.f. 01-01-2022 before it was read as, "14. 8803 Parts of goods of heading 8801 or 8802 " 6. Substituted vide N....