Exemption from customs duty under Section 25(2) of the Customs Act, 1962 and guidelines thereof under Circular no.49/2003 dated 10th June 2003- import by Government bodies- regarding/-

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..... nt bodies- regarding/- CUS CIR NO. 10/2007 DATE 13/02/2007 OFFICE MEMORANDUM The undersigned is directed to refer to the Circular No. 49/2003 dated 10th June 2003 containing guidelines for considering exemption from customs duty under Section 25(2) of the Customs Act, 1962 (ad hoc exemptions). 2. Para 3 of the said guidelines refers to imports of various categories on which requests for exemp .....

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..... functional requirements of these organizations. Only in situations of exceptional nature, where, in view of the security considerations, the import of equipment could not be foreseen, and it could not be possible to make provision in the budget for payment of Customs duty, application for ad-hoc exemption from customs duty should be made. Such requests should be forwarded by the Joint Secretary t .....

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..... toms duty on goods meant for the normal functional requirements of the Central Police Organizations, State Police Organizations, and Para-military forces. Similarly Ad-hoc exemption from Customs duty will not be considered for import of goods made by Central/State Governments, autonomous bodies, Municipalities, and public sector undertakings as part of the schemes or projects implemented by them. .....

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