TMI BlogExemption to specified goods imported by Defence, Coast Gaurd, Deptt. of Revenue, Police Forces, HAL, specified ordnance Factories and for ATVP, IGMDP, SAMYUKTA, LCAP, SANGRAHA, DIVYA DRISHTI and DHANUSH ProgrammesX X X X Extracts X X X X X X X X Extracts X X X X ..... d in the corresponding entry in column (3) of the said Table. TABLE S.No. Description of Goods Conditions (1) (2) (3) 1. 49 [***] 2. 49 [***] 3. ** ** 4. 49 [***] 5. Supplies made out of warehoused goods belonging to Air - India International If,- (a) the supplies are made to the two specific 737 aircrafts maintained and operated by the Indian Air Force for use of Government of India for the purpose of certain special assignments; and (b) an officer not below the rank of an Air Vice-Marshal certifies in each case that the said supplies are required for the purpose specified above. 6. 49 [***] 7. 46 [***] 8. 49 [***] 9 44 [Omitted] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the States or the Union territories, or the 18 [Central Para Military Forces]; and (b) the importer produces a certificate from the Under Secretary to the Govt. of India in the Ministry of Home Affairs to the effect that the said goods are intended for the aforesaid use. 13. Machinery, equipment, instruments, fittings, devices, scientific apparatus, components, spares, tools, accessories, computer hardware, computer software, technical know-how (in the form of ducuments and drawings in the printed media), castings, forgings, pipings, tubings, raw materials and consumables required for the purpose of ATVP, Ministry of Defence; If,- (a) the said goods are imported by works centres of the ATVP, Government agencies or Public Sector undertaking, as may be designated by an officer not below the rank of a Deputy Secretary in the Govt. of India in the Ministry of Defence. And (b) such importers produce to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of import, in each case, a list of the said goods with their relevant description, duly certified by a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 52 [ 19. ** ** ] 20. Bomb disposal suits/helmets/protection shields, Bomb suppression blanket, Explosive detectors including hand held or portable type, Electronic stethoscope, Remote car opening tool (push/pull type), 32 [***], Inspection/Search mirrors-illuminated/ telescopic or otherwise, Mine detectors, Metal detectors(portable or fixed), Postal Bomb detection Explosive container, Water jet disrupter with cartridges and laser sight and Telescopic manipulator, Non-linear junction detector, Optical fibre scopes, Search lights (dragon variety), Radiation detectors, Parcel viewer, Alarm systems, CCTV systems, Bomb disrupter, Bomb trailer, Blasting machines, Wire and cable locators. If, - (a) imported by the Police force of the States or Union territories or Central Reserve Police Force, National Security Guard or Border Security Force or Central Industrial Security Force or Indo-Tibtan Border Police or Assam Rifles or Rly. Protection Force or Special Frontier Force, for bomb detection or disposal purposes; and (b) the importer produces a certificate from an officer in the Ministry of Home Af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 52 [ 29. ** ** ] 52 [ 30. ** ** ] 52 [ 31. ** ** ] 52 [ 31A. ** ** ] 52 [ 31B. ** ** ] 52 [ 32. ** ** ] 52 [ 33. ** ** ] 8 [34 Ballistic grade aramid yarn If, - (a) the goods are imported by a manufacturer for use in the manufacture of Ballistic grade aramid fabric; (b) the procedure laid down in the Customs (Import of Goods at concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 is followed while importing the goods; and (c) the importer, at the time of importation, in each case, furnishes to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, an undertaking that such aramid fabric shall be supplied only to a manufacturer of bullet proof jackets for further supply to the armed Forces of the Union under the Ministry of Defence or the Police Forces of the States or the Union territories. Explanation. - The expression Police Forces of the States or the Union ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) Hand held Metal detector (ii) Postal Bomb detector (iii) Explosive Container (iv) Portable or Fixed Door frame Metal detector, (v) Deep search Metal or Mine detector (vi) Mine impactor (vii) Mine prodder (non-magnetic) and (viii) Under Vehicle search Mirrors. ] 47 [ (ix) All goods falling under S. No. 18 and 36 of the TABLE above. ] 55 [ 3. Nothing contained in this notification shall have effect after the 56 [ 30th September, 2024 ] . ] ********************** Notes : 1. Has been substituted vide Notification No. 12/2008 dated 23/1/2008 before it was read as, 21. Capital equipment required for setting up of facilities for manufacture of SU-30MKI aircraft If imported by M/s Hindustan Aeronautics Limited (H.A.L.). 2. Has been substituted vide Notification No. 14/2008 dated 4/2/2008 before it was read as, the 1st day of January, 2008 Further substituted vide Notification No. 23/2009 Cus dated 3/3/2009 , before it was read as : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore it was read as, Ministry of Defence 16. Substituted vide notification no. 89/2011 Cus dated 12-9-2011 , before it was read as, for use in anti-smuggling operations 17. Substituted vide notification no. 89/2011 Cus dated 12-9-2011 , before it was read as, (b) the importer produces a certificate from the Under Secretary to the Government of India in the Department of Revenue to the effect that the said goods are intended for use in anti-smuggling operations. 18. Substituted vide notification no. 89/2011 Cus dated 12-9-2011 , before it was read as, Central Reserve Police Force 19. Inserted vide notification no. 102/2011 Cus dated 18-11-2011 20. Substituted vide Notification No. 110/2011-Cus, dated 19/12/2011 before it was read as:- on or after the 1st day of January, 2012 21 Inserted vide Notification No. 05/2012-Cus dated 07/02/2012 22. Inserted vide Notification No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d as, If,- (a) the said goods are imported by the Government of India, the contractors of the Govt. of India, State Govt., Public Sector Undertakings of the Central Govt. or the State Governments and the subcontractors of such Public Sector Undertakings; and (b) in the case of imports by contractors or sub-contractors or Public Sector Undertakings referred above, the importer furnishes at the time of import a duty exemption certificate showing :- (1) the details of the purchase order placed by the 14 [Ministry of Defence or Ministry of Home affairs, as the case may be] on the contractors or sub-contractors and on the said Public Sector Undertakings and the quantity of the items required to be imported to execute the said order; and (2) the details of the purchase order placed by the said contractors or sub-contractors or the said Public Sector Under takings, on their foreign suppliers indicating the description and quantity of the items. Explanation ,- (i) in the case of imports by contractors of the Government of India, who are contractors of Research and Development Laboratories or Establishments under the Ministry of Defence, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nous equipment by Indian suppliers for supply to Indian Navy or Coast Guard. If imported by a person authorised by the Government of India, or shipped on the order of a Department of that Government and appropriated to such order at the time of shipment.] 10. (i) Aircrafts, aircraft parts, aircraft engines and aircraft engine parts; (ii) Production tooling including jigs, tools, fixtures, tools and gauges, ground support equipments, test/ measuring equipments, scientific and technical instruments, apparatus and equipments including spare parts and components thereof, consumables; (iii) Arms, ammunition and military stores; (iv) Tools and gauges which are for use only with ammunition and explosives of service use; ammunition chemicals; electric detonators; fire directing and fire control instruments such as range- finders, predictors, platters, computers; sight dial; signal equipment including wireless equipment and component parts thereof, used exclusively by the defence services; test equipment for radars for service use; military bridging stores and equipment; ASDIC an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erials and half wroughts like steel forgings and castings, to be processed into finished components for armoured and specialised vehicles peculiar to the defence services; (vii)Guided weapons and their accessories: (viii) Components, spares, jigs, fixtures, tools, dies, moulds and test equipment required for the manufacture and testing of guided weapons and their accessories; (ix) Raw material and special materials required for the manufacture of guided weapons and their accessories; (x) Rock drills and breakers; (xi) All types of ground support equipment for guided weapons and their accessories. If,- (a) the said goods are imported by the contractors of the Government of India, Public Sector Undertakings of the Central Government or the State Governments and the sub-contractors of such Public Sector Undertakings; and (b) in the case of imports by contractors or sub-contractors or Public Sector Undertakings referred above, the importer furnishes at the time of import a duty exemption certificate showing :- (1) the details of the purchase order placed by the Ministry of Def ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncluding helicopters and such manufacture is against an indent from the Ministry of Defence and the aircrafts including helicopters so manufactured are appropriated by the Ministry of Defence; (c) the importer undertakes to store the said goods separately and account for the same to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs; (d) the importer, by execution of a bond in such form and for such sum as may be specified by that Assistant Commissioner, binds himself to pay on demand in respect of such quantity of the said goods, as is not proved to the satisfaction of the said Assistant Commissioner to have been used in the aforesaid manner, an amount equal to the duty leviable but for the exemption contained herein. 1 21. The following goods,- (a) capital equipment required for setting up of facilities for manufacture of SU-30 MKI aircraft; and (b) capital equipment required for setting up facilities for- (i) repair/overhaul of SU-30 MKI aircraft, its Avionics accessories; and (ii) overhau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt required for setting up of facilities for manufacture of Intermediate Jet Trainers (HJT-36) and its engines and other accessories required for these aircrafts. If imported by M/s Hindustan Aeronautics Limited (H.A.L.) 47. Substituted vide Not. 33/2016 - Dated 17-5-2016, before it was read as, 41 [ (ix) All goods falling under S. No. 7, 45 [***], 18, 21, 23, 26, 27, 28 and 36 of the TABLE above. ] 48. Substituted vide Not. 43/2017 - Dated 30-6-2017 , w.e.f. 1st day of July, 2017, before it was read as, and from the whole of the additional duty leviable thereon under section 3 of the second mentioned Act, 49. S. Nos. 1, 2, 4, 6, 8, 44, 45 and the entries relating thereto shall be Omitted vide Not. 43/2017 - Dated 30-6-2017 , w.e.f. 1st day of July, 2017, before it was read as, 1. Medals and decorations (including medal ribbons) If imported directly by the Government of India in the Ministry of Defence. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 13 [said Under Secretary or said Joint Secretary, as the case may be] 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. 33 [44. All goods If,- (a) the said goods are imported by the National Technical Research Organisation, (hereinafter referred to as NTRO); (b) before clearance of the said goods, an officer of NTRO, not below the rank of Joint Secretary to the Government of India, certifies that the said goods are required for strategic systems by NTRO. Explanation . - Nothing contained in this exemption shall have effect on or after the 1st day of January, 2019.] 34 [45. All goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s mentioned in the said list are authorised by the Ministry of Defence under and for the purposes of the LCAP. Explanation .- Nothing contained in this exemption shall have effect on or after the 7 [1st day of January, 2019] 51. Substituted vide Notification No. 33 /2019-Customs dated 30-09-2019 before it was read as 50 [18 Machinery, equipment, instruments, components, spares, tools, accessories, computer software, mockups and models, raw materials and consumables required for the purposes of Light Combat Aircraft Programme (LCAP) of the Ministry of Defence If,- (a) the said goods are imported by authorised works centres of the LCAP, as may be designated by an officer not below the rank of a Deputy Secretary to the Government of India, in the Ministry of Defence; and (b) such importers produce to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, at the time of import, in each case, a list of the said goods with their relevant description, - (1) duly certified by the Senior Manager or the Assistant Director, Aeronautical Development Agency, to the effect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... If,- (a) the said goods are imported by General Manager, Ordnance Factory, Badmal, Distt: Bolangir in Orissa; and (b) the importer produces to the Deputy Commissioner of Customs or the Asstt. Commissioner of Customs, as the case may be at the time of import, in each case, a list of the said goods with their relevant description duly cerfied by an officer not below the rank of a Joint Director in the Ordnance Factory Board, Kolkata, to the effect that the said goods mentioned in the list are required for the setting up of ammunition filling facilities in the Otirdnance Factory, Badmal, Distt: Bolangir in Orissa, and that such goods are not manufactured in India and shall be used only for the above purpose in the said factory. Explanation :- Nothing contained in this exemption shall have effect on or after the 31st day of August, 2003. 17. Machinery, equipment, instruments, components, spares, jigs and fixtures, dies, tools, accessories, computer software, raw materials and consumables required for the purpose of SAMYUKTA Programme of the Ministry of Defence. If, - (a) the said goods are imported by work ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e goods mentioned in the said list are authorised by the Ministry of Defence under and for the purposes of the LCAP. Explanation. - Nothing contained in this exemption shall have effect on or after the 4th day of December, 2021.] 19. Machinery, equipment, instruments, components, spares, raw materials, consumables, jigs, fixtures tools, accessories and computer software required for the purposes of the SANGRAHA Programme of the Ministry of Defence. If,- (a) the said goods are imported by authorised works centres of the SANGRAHA Programme, as may be designated, by an officer not below the rank of a Deputy Secretary to the Government of India, in the Ministry of Defence; and (b) such importer produces to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, at the time of import, in each case, a list of the said goods with their relevant description,- (1) duly certified by the Programme Director, or Associate Programme Director Department of Defence Research and Development, to the effect that the goods mentioned in the said list are required for the SANGRAHA Programme, of the Ministry of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty Secretary to the Government of India in the Ministry of Defence; and (b) such importers produce to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of import, in each case, a list of the said goods with their relevant description, - (1) duly certified by the Programme Director or Associate Programme Director, SAMYUKTA Programme, Department of Defence Research and Development, to the effect that the said goods are required for the SAMYUKTA Programme and shall be used only for the SAMYUKTA Programme and that they are not manufactured in India; and (2) duly certified also by an officer not below the rank of an Under Secretary to the Government of India in the Ministry of Defence to the effect that the import of the said goods mentioned in the said list is authorized by the Ministry of Defence under and for the purposes of the SAMYUKTA Programme. Explanation.- Nothing contained in this exemption shall have effect on or after the [3]1st day of June, 2008. 30. Machinery, equipment, instruments, components, spares, jigs and fixtures, dies, tools, acce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner of Customs, as the case may be, at the time of import, in each case, a list of the said goods with their relevant description duly certified by the Programme Director, Programme Office AEW C, Centre for Air Borne System, Banglore, to the effect that - (i) the said goods mentioned in the list are required for the purposes of the AEW C; (ii) the import of the said goods mentioned in the list are authorized by the Ministry of Defence under AEW C programme and the said goods shall be used only for the purpose of the AEW C programme. Explanation. - Nothing contained in this exemption shall have effect 20[on or after the 5th day of April, 2014] 35[31A. The following goods, required for the Airborne Early Warning and Control (AEW C) System Programme of Ministry of Defence,- i) aircrafts, aircraft parts, aircraft engines, aircraft engine parts, including ground handling equipment of aircrafts for defence use; ii)radars, ESM, CSM, RWR, CMDS, MAWS, Communication and their related components/parts, Electronic components/boards, simulators and related hardware /software; iii) machinery, equipments includ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty Secretary to the Government of India in the Ministry of Defence; and (b) the authorised works centre produces to the Joint Commissioner of Customs or the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of import, in each case, a list of the said goods with their relevant description duly certified by the Programme Director, Programme Office AEW C, Centre for Air Borne System, Bangalore, to the effect that - i) the said goods mentioned in the list are required for the purposes of the AEW C; (ii) the import of the said goods mentioned in the list are authorized by the Ministry of Defence under AEW C Programme and the said goods shall be used only for the purpose of the AEW C Programme. Explanation. - Nothing contained in this exemption shall have effect on or after the 1st day of January, 2016.] 32. Machinery, equipment, instruments, components, spares, jigs, fixures, dies, tools, accessories, computer software, raw material and consumbales required for the Long Range Surface to Air Missile (LR-SAM) Programme of Ministry of Defence If,- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent, instruments, components, spares, jigs, fixtures, dies, tools, accessories, computer software, raw materials and consumables required for the Long Range Surface to Air Missile (LR-SAM) Programme of Ministry of Defence If,- (a) the said goods are imported by authorized works centres of the Long Range Surface to Air Missile (LR-SAM) Programme, as may be designated by an officer not below the rank of Deputy Secretary to the Government of India in the Ministry of Defence; and (b) the authorized works centre produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of import, in each case, a list of the said goods with their relevant description duly certified by the Programme Director, Programme Office LR-SAM, to the effect that - i) the goods mentioned in the said list are required for the purposes of the LR-SAM; (ii) the import of the goods mentioned in the said list are authorized by the Ministry of Defence under LR-SAM programme and these goods shall be used only for the purpose of the LR-SAM programme. Explanation. - Nothing contained in this exemption shall have ef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that - (i) the goods mentioned in the said list are required for the purposes of the LR-SAM; (ii) the import of the goods mentioned in the said list are authorized by the Ministry of Defence under LR-SAM programme and these goods shall be used only for the purpose of the LR-SAM programme. Explanation. - Nothing contained in this exemption shall have effect on or after the 25th day of May, 2012.] 26[39. Machinery, equipment, instruments, components, spares, jigs, fixtures, dies, tools, accessories, computer software, raw materials and consumables required for the Long Range Surface to Air Missile (LR-SAM) Programme of Ministry of Defence If,- (a) the said goods are imported by authorized works centres of the Long Range Surface to Air Missile (LR-SAM) Programme, as may be designated by an officer not below the rank of Deputy Secretary to the Government of India in the Ministry of Defence; and (b) the authorized works centre produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of import, in each case, a list of the said goods with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia in the Ministry of Defence; and (b) the authorized works centre produces to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be, at the time of import, in each case, a list of the said goods with their relevant description duly certified by the Programme Director, Programme Office LR-SAM, to the effect that - i) the goods mentioned in the said list are required for the purposes of the LR-SAM; (ii) the import of the goods mentioned in the said list are authorized by the Ministry of Defence under LR-SAM programme and these goods shall be used only for the purpose of the LR-SAM programme. Explanation. - Nothing contained in this exemption shall have effect on or after the 25th day of May, 2013.] 29[42 Machinery, equipment, instruments, components, spares, jigs and fixtures, dies, tools, accessories, computer software, raw materials and consumables required for the purpose of Air-to-Air Missile System (Project ASTRA) of the Ministry of Defence If,- (a) the said goods are imported by authorised works centers of Air-to-Ai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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