Exemption 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 Programmes - 39/1996 - Customs -Tariff

Exemption 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 Programmes. Notification No. 39/96-Cus Dated 23.7.1996 G.S.R. 291(E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description specified in column (2) of the Table hereto annexed and falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from the whole of the duty of customs leviable thereon which is specified in the said First Schedule 48 [***] 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. 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] 9A 44 [Omitted] 10 44 [Omitted] 10A 44 [Omitted] 11. (i) Machines, appliances, instruments, parts and equipment required for the construction of, or fitment to, or maintenance of,- patrol crafts; (ii) Wireless transmission and receiving sets and their components; (iii) Night vision equipment and their components; (iv) Arms and their components, and ammunition; (v) Omitted (vi) Radio communication test sets; (vii) Spare parts of patrol crafts; (viii) Spare parts in respect of any of the above items. If, - (a) the goods are imported by the Government of India, or by a person authorised by that Government or shipped on the order of a Department of that Government 16 [for use in anti-smuggling operations or coastal security operations or internal security operations] and are appropriated under such order at the time of shipment; and 17 [(b) the importer produces a certificate,- (i) from the Under Secretary to the Government of India in the Department of Revenue that the said goods are intended for use in anti-smuggling operations or (ii) from an officer not below the rank of Joint Secretary to the Government of India, in the Ministry of Home Affairs that the said goods are intended for use in coastal security operations or internal security operations. 12. (i) Spedeheat grenades CS, 3-way grenades CN/CS, practice grenades, blast dispersion grenades with two second bouchon, model 34 single blast grenades, one second delay firing mechanism for spede-heat grenades, two seconds delay firing mechanism for three way grenades; (ii) Long range shells CN/CS,short range shells CN/CS, flite rite - shells CN/CS, practice shells CN/CS; (iii) Refills, accessoires, caps, gas pellets and recapping and decapping machines for practice shells, gas guns and accessories and spare parts for gas guns; (iv) Truncheons, truncheon cartridges, one second bouchons, two second bouchons, chemical mace, aerosol tear gas spray, tear gas billets, paper fog and bullet proof protective vests. If, - (a) the said goods are imported for the use of Police Force 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 Project Director or Director of the ATV Programme (of the rank of Rear Admiral of the Indian Navy, or of equivalent rank of the Joint Secretary to the Government of India), to the effect that the said goods are required for the ATVP, shall be used only for the ATVP and that they are not manufactured in India. 43 [***] 52 [ 14. ** ** ] 52 [ 15. ** ** ] 16. Ballistic grade aramid fabrics, aramid thread, aramid yarns , ballistic grade ceramic plate, high performance polyethylene plate special grade polyurethane paste and special grade thermoplastic film required for the manufacture of bullet proof jackets for supply to the armed forces of the Union under the Ministry of Defence or the Police Forces of the States or the Union Territories. If, - (a) the importer furnishes to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, at the time of importation, in each case, a list of the said goods, with relevant description and quantities required for the manufacture of such 23 [ bullet proof jackets and bullet proof helmets ] ; and (b) such list is duly certified by an officer not below the rank of a Joint Secretary to the Government of India :- (1) In the Ministry of Defence, in the case of imports made against an order for supply of such bullet proof jackets to the Armed Forces of the Union under the Ministry of Defence; or (2) in the Ministry of Home Affairs, in case the import is made against an order for supply of such bullet proof jackets to the Police Forces of the States or the UnionTerritories. Explanation .- Police Forces of the States or the UnionTerritories shall also include the Central Reserve Police Force, the Indo-Tibetan Border Police Force, the Special Services Bureau, the Border Security Force, the Central Industrial Security Force and the National Security Guards maintained or constituted under the Central Reserve Police Force Act, 1949 (66 of 1949), the Indo-Tibetan Border Police Force Act, 1992 (35 of 1992), the Border Security Force Act, 1968 (47 of 1968), the Central Industrial Security Force Act, 1968 (50 of 1968) and the National Security Guard Act, 1986 (47 of 1986) 52 [ 17. ** ** ] 52 [ 18. ** ** ] 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 Affairs or Ministry of Railways, as the case may be, not below the rank of an Under Secretary to the Government of India to the effect that the said goods are intended for the aforesaid use. 21. 46 [***] 22. All goods 4 [If,- (a) imported for the use of Special Protection Group for operational purpose; and (b) the importer produces a certificate from an officer in the Cabinet Secretariat not below the rank of an Under Secretary to the Government of India to the effect that the said goods are intended for the aforesaid purpose.] 23. 46 [***] 52 [ 24. ** ** ] 25. Machinery, equipment, instruments, components, spares, jigs and fixtures, dies, tools, accessories, computer software, raw materials and consumables required for the purpose of DIVYA DRISHTI Programme, of the Ministry of Defence. If - (a) the said goods are imported by works centers of the DIVYA DRISHTI Programme Government agencies or public sector undertakings, as the case 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 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 Director, Defence Electronic Research Laboratory or Chief Managing Director, Electronics Corporation of India Limited, to the effect that the said goods are required for the DIVYA DRISHTI Programme, shall be used only for the DIVYA DRISHTI 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 are authorized by the Ministry of Defence under and for the purposes of the DIVYA DRISHTI Programme. 26. 46 [***] 27. 46 [***] 28. 46 [***] 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-territories shall include the Central Reserve Police Force, the Indo-Tibetan Border Police Force, the Special Services Bureau, the Border Security Force, the Central Industrial Security Force and the National Security Guards maintained or constituted under the Central Reserve Police Force Act, 1949 (66 of 1949), the Indo-Tibetan Border Police Force Act, 1992 (35 of 1992), the Border Security Force Act, 1968 (47 of 1968), the Central Industrial Security Force Act, 1968 (50 of 1968) and the National Security Guard Act, 1986 (47 of 1986).] 52 [ 35. ** ** ] 52 [ 36. ** ** ] 21 [ 37 Machinery, equipment, instruments, components, spares, jigs, fixtures, dies, tools, accessories, computer software, computer hardware, castings, forgings piping, tubing, chemicals, bio-chemicals, refrigerants, raw materials and consumables. If,- (a) the said goods are imported by authorised works centres of the International Thermonuclear Experimental Reactor (ITER) -India, Institute of Plasma Research, as may be designated by an officer not below the rank of Deputy Secretary to the Government of India in the Department of Atomic Energy; and (b) the importer 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 Project Director, (ITER)-India project, to the effect that - (i) the goods mentioned in the said list are required for the purposes of the ITER -India project; (ii) the said goods shall be used only for the said project. ] 52 [ 38. ** ** ] 52 [ 39. ** ** ] 52 [ 40. ** ** ] 52 [ 41. ** ** ] 52 [ 42. ** ** ] 52 [ 43. ** ** ] 44. 49 [***] 45. 49 [***] 54 [ **** ] 24 [ 2. Notwithstanding anything contained herein above, the exemption from whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act shall not apply to the following goods, namely:- (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 57 [ 31st March, 2029 ].] ********************** 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 : 1st day of January, 2009 Further substituted vide Notification No. 51/2010-Customs, dated 16.04.2010 , before this it was read as the 31st day of December, 2009 3. Substituted vide notification no. 36/2008 Cus dated 17-3-2008 , before substitution it was read as 1st day of December, 2007 4. Has been substituted vide Notification No. 124/2008 dated 21/11/2008 before it was read as, If,- (a) imported by the Special Protection Group for operational purposes; and (b) the importer produces a certificate from an officer in the Ministry of Home Affairs not below the rank of an Under Secretary to the Government of India to the effect that the said goods are intended for the aforesaid purposes. 5. Inserted vide notification no. 54/2009 Cus dated 22/5/2009 6. Substituted vide Notification No. 32/2010-Customs, dated 11.03.2010 ., before it was read as, duly certified by the Senior Manager 7. Substituted vide Notification No. 32/2010-Customs, dated 11.03.2010 , before it was read as, the 28th day of March 2010 8. Inserted vide Notification No. 66 /2010-Customs, dated 04.06.2010 9. Inserted vide notification no. 64/2011 Customs dated 19-7-2011 10. Substituted vide notification no. 89/2011 Cus dated 12-9-2011 , before it was read as, Indian Navy 11. Substituted vide notification no. 89/2011 Cus dated 12-9-2011 , before it was read as, Ministry of Defence 12. Substituted vide notification no. 89/2011 Cus dated 12-9-2011 , before it was read as, Under Secretary to the Government of India in the Ministry of Defence 13. Substituted vide notification no. 89/2011 Cus dated 12-9-2011 , before it was read as, said Under Secretary 14. Substituted vide notification no. 89/2011 Cus dated 12-9-2011 , before it was read as, Ministry of Defence 15. Substituted vide notification no. 89/2011 Cus dated 12-9-2011 , before 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. 06/2012-Cus, dated 09/02/2012 23. Substituted vide Notification No. 11/2012-Cus, dated 17/03/2012, before it was read as:- bullet proof jackets 24. Inserted vide Notification No. 30/2012-Customs, Dated 08/05/2012 25. Substituted vide Notification No.12/ 2011-Customs, Dated 24/02/2011 , before it was read as:- 2011 26. Inserted vide Notification No. 57/2012-Customs, dated 18/10/2012. 27. Inserted vide Notification No. 58/2012-Customs, dated 19/11/2012 , w.e.f. 01.03.2013 28. Inserted vide Notification No. 08/2013-Customs, dated 20/02/2013. 29. Inserted vide Notification No. 16/2013-CUSTOMS dated the 25/03/2013 30. Substituted vide Notification No. 42/2013-Customs August 30, 2013, before it was read as, 1st day of September, 2013 . 31. Inserted vide Notification No. 42/2013-Customs August 30, 2013, 32. Omitted vide NOTIFICATION No. 20/2014-Customs dated 11th July, 2014 , before it was read as, Portable X-ray machine / system 33. Inserted vide NOTIFICATION No. 20/2014-Customs dated 11th July, 2014 34. Inserted vide NOTIFICATION No. 20/2014-Customs dated 11th July, 2014 35 . Inserted vide NOTIFICATION NO. 27/2014-Customs dated 18 th September, 2014 36. Inserted vide Not .26/2015 - Dated 9-4-2015 37. Omitted vide Not. 29/2015 - Dated 30-4-2015 , w.e.f. 1 st day of June, 2015, before it was read as, or by a person authorised by that Government, or shipped on the order of a Department of that Government and appropriated to such order at the time of shipment 38. Inserted vide Not. 29/2015 - Dated 30-4-2015 , w.e.f. 1 st day of June, 2015 39. Substituted vide Not. 29/2015 - Dated 30-4-2015 , w.e.f. 1 st day of June, 2015, before it was read 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 certificate shall be signed by the Chief Controller of Research and Development (R) of the said Laboratories or Establishments; (ii) in the case of imports by Public Sector Undertakings of the Central Government under the Ministry of Defence, the certificate shall be signed by the functional Director of such Undertaking; and (iii) in other cases where a certificate is to be furnished by the importer at the time of import in terms of condition (b) above, the certificate shall be signed by an officer not below the rank of a Joint Secretary to the Government of India, in the 15 [Ministry of Defence or Ministry of Home affairs, as the case may be.] 40. Inserted vide Not. 29/2015 - Dated 30-4-2015 , w.e.f. 1 st day of June, 2015 41. Inserted vide Not. 29/2015 - Dated 30-4-2015 , w.e.f. 1 st day of June, 2015 42. Substituted vide Not. 42/2015 - Dated 30-7-2015 , before it was read as, functional Director 43. Omitted vide Not. 56/2015 - Dated 11-12-2015 , before it was read as, Explanation - Nothing contained in this exemption shall have effect on or after the 1st day of January, 25 [ 2016. ] 44. Serial numbers 9, 9A, 10, 10A are omitted vide Not.14/2016 - Dated 1-3-2016, w.e.f. 1st day of April, 2016, before they was read as, 9. The following goods required for construction of, or fitment to, ships of Indian Navy or Coast Guard:- (i) machinery, equipment, components and raw materials; (ii) spares and test equipment for maintenance, testing and tuning of imported equipment; (iii) parts required for manufacture of indigenous equipment by Indian suppliers for supply to Indian Navy or Coast Guard. If imported by the Government of India 37 [***] 38 [9A. The following goods required for construction of, or fitment to, ships of Indian Navy or Coast Guard:- (i) machinery, equipment, components and raw materials; (ii) spares and test equipment for maintenance, testing and tuning of imported equipment; (iii) parts required for manufacture of indigenous 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 and ECHO sounding equipment; specialised cameras for Air Force use; mines sweeping gear and parachutes; (v) Radars, torpedoes, sonar sets, mine laying gear, diving equipment and their spares, accessories, jigs, tools, testing equipment and components; (vi) Spare parts, accessories, jigs, tools, testing equipment components, special raw materials 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. 39 [If the said goods are imported by the Government of India or State Governments.] 40 [10A. (i) Aircrafts, aircrafts 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 and ECHO sounding equipment; specialised cameras for Air Force use; mines sweeping gear and parachutes; (v) Radars, torpedoes, sonar sets, mine laying gear, diving equipment and their spares, accessories, jigs, tools, testing equipment and components; (vi) Spare parts, accessories, jigs, tools, testing equipment, components, special raw materials 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 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 Undertakings, 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 certificate shall be signed by the Chief Controller of Research and Development (R) of the said Laboratories or Establishments; (ii) in the case of imports by Public Sector Undertakings of the Central Government under the Ministry of Defence, the certificate shall be signed by the 42 [functional Director or the Chief Executive Officer, as the case may be,] of such Undertaking; and (iii) in other cases where a certificate is to be furnished by the importer at the time of import in terms of condition (b) above, the certificate shall be signed by an officer not below the rank of a Joint Secretary to the Government of India, in the Ministry of Defence or Ministry of Home Affairs, as the case may be.] 45. Omitted vide Not.14/2016 - Dated 1-3-2016, w.e.f. 1st day of April, 2016, before it was read as, 9A, 10A, 46. Serial numbers 7, 21, 23, 26, 27 and 28 and the entries relating thereto omitted vide Not. 33/2016 - Dated 17-5-2016, before it was read as, 7. Paints, consumables (adhesives, glues, resins, additives, sealants, pigments, etc.), metallic (ferrous and non-ferrous) and non-metallic (composite reinforced fibre, wood, carbon fiber, glass fiber, Rubber, etc.) materials in any form and articles thereof, conforming to aeronautical specification accompanied with certificate of conformance/release note/ airworthiness certificate for development. If,- (a) the said goods conform to aircraft and aero-space specifications; (b) the said goods are imported for use in the manufacture of aircrafts including 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) overhaul of AL-31FP engines and its accessories If imported by M/s. Hindustan Aeronautics Limited (HAL). 23. Capital equipment required for setting up of facilities for manufacture of compressor/turbine blades for AN-32 transport aircraft, Mi-8 and Mi-17 helicopter. If imported by M/s Hindustan Aeronautics Limited (H.A.L.). 26. Machinery, equipment, instruments, components, spares, jigs and fixtures, dies, tools, accessories, computer software, raw materials and consumables required for the purpose of DHANUSH Programme of the Ministry of Defence. If,- (a) the said goods are imported by work centres of the DHANUSH Programme, Govt. agencies or public sector under takings, as the case 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 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 Member Secretary, Programme Management Board (Integrated Guided Missile Developmen Programme) to the effect that the said goods are required for the DHANUS Programme, shall be used only for the DHANUSH 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 DHANUSH Programme. 27. Machinery, equipment, instruments, components, and spares, thereof, tools, accessories, computer software, mokeups and models required for the manufacture or repair or overhaul of Advanced Jet Trainer (HAWK-115 Y) and Adoure Mark 871-07 engines. If imported by M/s Hindustan Aeronautics Limited (H.A.L.) 28. Capital equipment 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. 2. Personal effects of the persons on duty out of India with the Indian naval, military or air forces or with the 10 [Indian Navy or Central Para Military Forces] If imported for delivery to the next of kin of such person if he dies or is wounded, is missing or is taken prisoner of war. 4. Bona fide gifts from donors abroad when imported for the maintenance of war graves by an institution If, - (a) a certificate is produced from the Ministry of Defence that the said goods are intended solely of the purpose of maintenance of war graves; and (b) the head of the importing institution certifies in each case that the said goods are intended only for the above purpose and shall not be sold or disposed of. 6. Imported stores purchased out of bonded stocks lying in a warehouse If,- (a) the imported stores are intended to be supplied free by the Government for use of the crew of a ship of the Coast Guard Organisation, in accordance with their conditions of service; (b) a shipping bill in the presribed form has been presented and the export duties, penalties, rent, interest and other charges payable, in respect of the imported stores have been paid; (c) an order for clearance of the imported stores for taking on board a ship of the Coast Guard Organisation has been made by the proper officer; and (d) the procedure as may be specified by the Commissioner of Customs in this behalf is followed. 8. Goods imported for trial, demonstration of training before any authority under the 11 [Ministry of Defence or Ministry of Home Affairs] in the Government of India If,- (a) a certificate from the 12 [Under Secretary to the Government of India in the Ministry of Defence or Joint Secretary to the Government of India in the Ministry of Home Affairs, as the case may be] 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 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 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 to as NTRO); (b) before clearance of the said goods, the importer furnishes a duty exemption certificate from an officer of the NTRO, not below the rank of Joint Secretary to the Government of India - (i) indicating the details of the purchase order placed by the NTRO on the contractor; (ii) indicating the details of the purchase order placed by the said contractor on the IOP along with the description of the final products and the description and quantity of goods required to be imported for manufacture of the said final products; and (iii) certifying that the said goods are intended for use in the radars acquired by the NTRO from the said contractor. Explanation. - Nothing contained in this exemption shall have effect on or after the 1st day of January, 2019.] 50. Substituted vide Notification No. 12 /2019-Customs dated 11-04-2019 before it was read as 18. Machinery, equipment, instruments, components, spares, tools, accessories, computer software, mock ups 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 the Ministry of Defence 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) 6 [duly certified by the Senior Manager or the Assistant Director], Aeronautical Development Agency, to the effect that the goods mentioned in the said list are required for the LCAP of the Ministry of Defence, shall be used only for the LCAP 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 imports of the 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 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 that the goods mentioned in the said list are required for the LCAP of the Ministry of Defence, shall be used only for the LCAP 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 imports of the 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 1st day of July, 2019. ] 52. Omittede vide Notification No. 09/2022-Customs dated 01-02-2022 w.e.f. 02-02-2022 before it was read as 14. Machinery, equipment, instruments, components, jigs, fixtures, dies, tools, raw materials, accessories and spares required for the purposes of Integrated Guided Missile Development Programme (IGMDP) of the Ministry of Defence If, - (a) the said goods are imported by authorised works centres of the IGMDP, 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) the authorised work centre produces to the Joint Commissioner of Customs or the Assistant Commissioner of Customs or Deputy 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 Member Secretary, Programme Management Board of the IGMDP, Defence Research and Development Laboratory, Hyderabad to the effect that the said goods mentioned in the list are required for the purposes of IGMDP, and that they are not manufactured in India and that the imports of the said goods mentioned in the said list are authorised by the Ministry of Defence under and for the purposes of the IGMDP and shall be used only for the purposes of the IGMDP. Explanation .- Nothing contained in this exemption shall have effect on or after the 2 [the 1st day of January 2011] . 15. Machinery, instruments, tools including accessories of such machinery, instruments and tools required for the setting up of ammunition filling facilities in the Ordnance Factory, Badmal, Distt. Bolangir in Orissa, of the Ministry of Defence 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 works centres of the SAMYUKTA Programme, Government agencies or public sector undertakings, as the case may be designated by an officer not below the rank of a Deputy Secretary to 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,- (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, 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 imports of the said goods mentioned in the said list are 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 1st day of June, 2006. 51[18. Machinery, equipment, instruments, components, spares, tools, accessories, computer software, mock-ups 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 that the goods mentioned in the said list are required for the LCAP of the Ministry of Defence, shall be used only for the LCAP 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 imports of the 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 Defence, shall be used only for the SANGRAHA 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 imports of the goods mentioned in the said list are authorised by the Ministry of Defence under and for the purposes of the SANGRAHA Programme. Explanation.- Nothing contained in this exemption shall have effect on or after the 1st day of July, 2002. 24. ToT documents (both Technical Data Pack and manufacturing Data Pack), machinery, instruments, tools, accessories and spares including replacement - of defective parts, if any, under the warranty clause, required for manufacturing facilities for Bi-Modular System for high caliber ammunition in the Ordnance Factory Project - Nalanda, at Rajgir in Nalanda District of Bihar, of the Ministry of Defence. If, (a) the said goods are imported into India by the Ordnance Factory Board, Kolkata; (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, Charge a list of the said goods duly certified by General Manager, Ordnance Factory Project, Nalanda at Rajgir or by an officer not below the rank of Joint Director in the Ordnance Factory Board, Kolkata that the said goods are required for manufacturing facilities for Bi-Modular Charge System for high caliber ammunition at Ordnance Factory Project, Nalanda; and (c) the said goods are not manufactured in India and the said goods shall be used only for the purposes of the said Project. Explanation.- Nothing contained in this exemption shall have effect on or after the 30th day of November, 2005. 29. 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 works centers of the SAMYUKTA Programme, Government agencies or public sector undertakings, as the case 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 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, accessories, computer software, raw materials and consumables required for the purpose of Project ASTRA of the Ministry of Defence. If,- (a) the said goods are imported by authorised works centers of Project ASTRA, 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) the authorised 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 Project Director 'ASTRA', Defence Research and Development Laboratory, Hyderabad, to the effect - (i) that the said goods in the list are required for Project ASTRA, and that they are not manufactured in India; and (ii) the import of the said goods in the list is authorized by the Ministry of Defence under and for the purposes of Project ASTRA and shall be used only for Project ASTRA. Explanation.- Nothing contained in this exemption shall have effect on or after the 1st day of September, 2012 31. 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 including test equipments, instruments, fitting devices, components, spares, jigs and fixtures, dies, tools, moulds, accessories, raw materials, castings, forgings, piping, tubing, consumables, mockup and models; (iv) computer hardware, computer software, accessories and consumables. If,- (a) the said goods are imported by authorised works centers of the Airborne Early Warning and Control (AEW C) 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 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, 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 including test equipments, instruments, fitting devices, components, spares, jigs and fixtures, dies, tools, moulds, accessories, raw materials, castings, forgings, piping, tubing, consumables, mockup and models; iv) computer hardware, computer software, accessories and consumables. If,- (a) the said goods are imported by authorised works centers of the Airborne Early Warning and Control (AEW C) 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 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 5th day of October , 2014.] 36[31B. 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 including test equipments, instruments, fitting devices, components, spares, jigs and fixtures, dies, tools, moulds, accessories, raw materials, castings, forgings, piping, tubing, consumables, mockup and models; iv) computer hardware, computer software, accessories and consumables. If,- (a) the said goods are imported by authorised works centers of the Airborne Early Warning and Control (AEW C) 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 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,- (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 effect on or after the 31st day of May, 2011. 5[33. Machinery, equipment, instruments, components, spares, jigs, fixtures, dies, tools, accessories, computer software, raw materials and consumables required for the purposes of Programme AD of Ministry of Defence If,- (a) the said goods are imported by authorized works centres of Programme AD, 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 authorised 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 Member Secretary, Programme Management Board, Programme AD or Programme Director AD, Defence Research and Development Laboratory, Hyderabad, to the effect that the goods mentioned in the said list are required for the purposes of Programme AD and shall be used only for the Programme AD and that they are not manufactured in India and the said goods mentioned in the said list are authorized by the Ministry of Defence under and for the purposes of programme AD. Explanation. - Nothing contained in this exemption shall have effect on or after the 31 st day of July, 2016.] 9[35. 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 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 November, 2011.] 19[36 Machinery, equipment, instruments, components, spares, jigs, fixtures, dies, tools, accessories, computer software, computer hardware, castings, forgings piping, tubing, chemicals, bio-chemicals, refrigerants, raw materials and consumables, ammunition and ground support equipments required for the Medium Range Surface to Air Missile (MR-SAM) Programme of Ministry of Defence If,- (a) the said goods are imported by authorised works centres of the Medium Range Surface to Air Missile (MR-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 authorised 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 MR-SAM, to the effect that - (i) the goods mentioned in the said list are required for the purposes of the Programme MR-SAM; (ii) the import of the goods mentioned in the said list are authorised by the Ministry of Defence under MR-SAM programme and these goods shall be used only for the purpose of the MR-SAM programme. Explanation. - Nothing contained in this exemption shall have effect on or after the 22nd day of August, 2016.] 22[38. 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 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, 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 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 November, 2012.] 27[40 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-Air Missile System(Project ASTRA), 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) the authorised 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 Project Director, ASTRA , Defence Research and Development Laboratory, Hyderabad, to the effect that - (i) the said goods in the list are required for Project ASTRA, and that they are not manufactured in India; and (ii) the import of the said goods in the list is authorized by the Ministry of Defence under and for the purposes of Project ASTRA and shall be used only for Project ASTRA. Explanation. - Nothing contained in this exemption shall have effect on or after the 1st day of March, 2013.] 28[41. 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 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-Air Missile System(Project ASTRA), 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) the authorised 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 Project Director, ASTRA , Defence Research and Development Laboratory, Hyderabad, to the effect that - (i) the said goods in the list are required for Project ASTRA, and that they are not manufactured in India; and (ii) the import of the said goods in the list is authorised by the Ministry of Defence under and for the purposes of Project ASTRA and shall be used only for Project ASTRA. Explanation. - Nothing contained in this exemption shall have effect on or after the 30[1st day of January, 2017]] 31[43. 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 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 1st day of January, 2016.] 53. Inserted vide Notification No. 09/2022-Customs dated 01-02-2022 w.e.f. 02-02-2022 54. Omitted vide Notification No. 12/2023-Customs dated 01-02-2023 w.e.f. 02-02-2023 before it was read as, 53 [Explanation . For the removal of doubts, it is hereby clarified that under the provisions of subsection (4A) of section 25 of the Customs Act, 1962, this conditional exemption shall, unless varied or rescinded, be valid upto the 31st March, 2023. ] 55. Inserted vide Notification No. 12/2023-Customs dated 01-02-2023 w.e.f. 02-02-2023 56. Substituted vide Notification No. 07/2024-Customs dated 29-01-2024 before it was read as, 31st March, 2024 57. Substituted vide Notification No. 38/2024-Customs dated 23-07-2024 w.e.f. 24-07-2024 before it was read as, ​​​​​​​ 56 [ 30th September, 2024 ]