TMI BlogExemption to imports relating to Defence and internal security forcesX X X X Extracts X X X X X X X X Extracts X X X X ..... 1 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms in this behalf is followed. 5 Goods imported for trial, demonstration or training before any authority under the Ministry of Defence in the Government of India If,- (a) a certificate from the Under Secretary to the 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 n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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. For the purposes of (a) and (b) above, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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