TaxTMI 
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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....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 Joint Secretary to the Government of Indi....
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....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] 11. 84, 85, 8802 20 00 12A[90 or 93] (I) Aeroplanes and other aircraft of an unladen weight not exceeding 2000 kg required under the category of Military tr....
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....t 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 10 90 Artillery weapons under the category of Heli Portable Howitzer of calibre more than 150 mm and weight 4500 Kg or less 19. 9303 Rifles under the category of Sniper rifles .338 inch or more 20. 84, 85, 87, 90 or 9306 (I) Rockets with calibre more than 250 mm; (II) Int....
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....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 IAWDS 29. 88 Military transport aircraft (C-130, C-295 MW) 30. 89 Deep submergence rescue vessel 31. 89 Unmanned Underwater vessels/platforms 32. 8807 Ejection Seats for fighter aircrafts 33. 8506 High performance batteries for drones and specialised equipment 34. 8525 Communication devices including software defined radios with component and accessories 35. 90....
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....ide 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 Notification No. 41/2022-Customs dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, "Ministry of Defence or the Defence forces, or the Defence Public Sector Units or other Public Sector Units" 7. Substituted vide Notification No. 56/2023-Customs dated 15-09-2023 before it was read as, "23. 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." 8. Substituted vide Notific....