Exemption to specified defense equipment and their parts imported in India by the Ministry of Defence, Government of India or the defence forces - 19/2019-Customs - Customs -Tariff

Extract

GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 19/2019-Customs New Delhi, the 6th July, 2019 G.S.R. 476 (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 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 (3) of the Table below and falling within the chapter, heading, sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) specified in the corresponding entry in column (2) of the said Table, when imported into India by 2 [ 6 [ Ministry of Defence or the Defence forces, or the Defence Public Sector Units or other Public Sector Units or any other entity ] , for the Defence forces ] , from the whole of the duty of customs leviable thereon 1 [ under the said First Schedule, and whole of the integrated tax leviable thereon under sub-section (7) of section 3 of the said Act ] , subject to the following conditions, namely:- (a) an officer not below the rank of Joint Secretary to the Government of India in the Ministry of Defence certifies, (i) the quantity, description and technical specifications of the imported goods; and (ii) that the said goods are intended for the purpose of and use by the defence forces only and recommends the grant of exemption to the imported goods; (b) the importer shall, at the time of import, furnish the said certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be. Table Sl.No. Chapter or Heading or Sub-heading or tariff item Description of goods (1) (2) (3) 1. 8406 82 00 Steam Turbines and other vapour turbines with output between 5-15 MW for Naval craft 2. 8408 10 93 Compression Ignition Internal Combustion piston engine with output more than 3 MW for Naval craft 3. 8411 12 00 Turbojets, turbo-propellers and other gas turbines for Mig-29 K or LCA 4. 8411 21 00, 8411 22 00 Turbojets, turbo-propellers and other gas turbines for Multi-role or Utility Helicopters 5. 8487 10 00 Ships or boats propellers and blades required as Controllable pitch propellers for Naval craft 6. 8502 13 20, 8502 13 30, 8502 13 40 Electric generating sets with power output 1-3 MW 7. 8502 39 90 Electric generating sets with power output 1 MW and above 8. 8543 70 13 Mine detector for Mine Detection Sweep 9. 9 [ 8705 90 ] Special purpose motor vehicle, other than those principally designed for the transport of persons or goods for Vehicle based Mine scattering system 10. 84, 85, 8802 12 00, or 90 (I) Helicopters of an unladen weight exceeding 2000 kg of the following types, - (a) Military Helicopters with co-axial intermeshing or tandem rotors (KA 31, Kamov Ka 226, Chinook) (b) Military Helicopters with empty weight more than 3500 Kg (Multi role and utility helicopters, Apache AH 64E) (III) Associated Role Equipment, Ground Support Equipment, Ground handling Equipment, Ammunition, Special Maintenance Tools, Special Test Equipment and spares for goods mentioned at (I) above 11. 84, 85, 8802 20 00 or 90 (I) Aeroplanes and other aircraft of an unladen weight not exceeding 2000 kg required under the category of Military trainer aircraft (II) Associated Role Equipment, Ground Support Equipment, Ground handling Equipment, Ammunition, Special Maintenance Tools, Special Test Equipment and spares for goods mentioned at (I) above 12. 3 [ 84, 85, 8802 30 00, 8806 or 90 ] (I) Aeroplanes and other aircraft of an unladen weight exceeding 2000 kg, but not exceeding 15,000 Kg required under the following categories, - (a) RPA for military use- Operating altitude more than 35000 feet (HALE-High Altitude Long Endurance); (b) Fighter aircraft (MMRCA, MRFA) (II) Associated Role Equipment, Ground Support Equipment, Ground handling Equipment, Ammunition, Special Maintenance Tools, Special Test Equipment and spares for goods mentioned at (I) above 13. 4 [ 84, 85, 8802 40 00, 8806 or 90 ] (I) Aeroplanes and other aircraft of an unladen weight exceeding 15,000 Kg required under the following categories, - (a) Carrier Borne Fighter aircraft; (b) Military Transport aircraft (C-130, C-17); (c) Flight Refueller aircraft; (d) AWACS aircraft; (e) Recce and surveillance aircraft (f) Amphibious aircraft; (II) Associated Role Equipment, Ground Support Equipment, Ground handling Equipment, Ammunition, Special Maintenance Tools, Special Test Equipment and spares for goods mentioned at (I) above 5 [ 14. 8807 Parts of goods of heading 8801 or 8802 or 8806 ] 15. 8805 10 20 Deck Arrestor or similar gear required as Aircraft arrestor gears 16. 10 [ 8906 90 ] Other vessels, including warships and lifeboats other than rowing boats required under the category of underwater vehicle/ platforms for special operations 17. 9301 10 Artillery weapons (for example guns, howitzers, and mortars) under the category of Guns (127 mm) 18. 9301 10 90 Artillery weapons under the category of Heli Portable Howitzer of calibre more than 150 mm and weight 4500 Kg or less 19. 9303 Rifles under the category of Sniper rifles .338 inch or more 20. 84, 85, 87, 90 or 9306 (I) Rockets with calibre more than 250 mm; (II) Integrated Air Defence Weapons Systems (IADWS); (III) Vehicles, Launchers, Missiles with containers, Guns, Radars, Command posts, Sensor systems, Power generation units, Maintenance and repair equipment for goods mentioned at (II) above 21. 84, 85, 90 or 9306 (I) The following goods, namely, - (a) Ship launched missiles with range 8-32 Km; (b) Land based missiles range more than 100 Km; (c) Torpedoes; (d) shoulder fired surface to air missile; (e) Submarine launched land attack cruise missile; (f) Harpoon anti-ship missile; (g) Medium range anti-ship missile (II) Long range Surface to Air Missile System (LR SAM) (III) Missiles, Command and control Units, Radars, self-propelled launchers, Simulators, Inflatable dummies, Vehicles, Power generation units, Maintenance and repair equipment for goods mentioned at (II) above 22. 84, 85, 87, 9301 10 10 or 93 (I) Self-propelled Air Defence Gun Missile System (II) Vehicles, missiles, guns, radar, command and control post for goods mentioned at (I) above 7 [ 23. 49,73,84, 85, 90 or 93 (I) Parts, sub-parts, inputs for use in manufacture of AK- 203 rifle; (II) Machinery, Fixtures, Gauges, Tools, and Jigs for goods mentioned at (I) above; (III) Technical documentation in respect of goods mentioned at (I) and (II) above ] 2. Nothing contained in this notification shall have effect on or after the 1st day of July, 8 [ 2029 ] . [F. No. 334/3/2019 TRU] (Ruchi Bisht) Under Secretary to the Government of India ************* NOTES:- 1. Inserted vide Notification No. 35/2019-Customs dated 30-09-2019 w.e.f. 01-10-2019 2. Substituted vide Notification No. 03/2020-Customs dated 02-02-2020 before it was read as the Ministry of Defence, Government of India or the defence forces 3. Substituted vide NOTIFICATION No. 57/2021-Customs dated 29-12-2021 w.e.f. 01-01-2022 before it was read as 84, 85, 8802 30 00 or 90 4. Substituted vide NOTIFICATION No. 57/2021-Customs dated 29-12-2021 w.e.f. 01-01-2022 before it was read as 84, 85, 8802 40 00 or 90 5. Substituted vide NOTIFICATION No. 57/2021-Customs dated 29-12-2021 w.e.f. 01-01-2022 before it was read as, 14. 8803 Parts of goods of heading 8801 or 8802 6. Substituted vide Notification No. 41/2022-Customs dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, Ministry of Defence or the Defence forces, or the Defence Public Sector Units or other Public Sector Units 7. Substituted vide NOTIFICATION NO. 56/2023-Customs dated 15-09-2023 before it was read as, 23. 73, 84, 85, 90 or 93 (I) Parts, sub-parts, inputs for use in manufacture of AK-203 rifle; (II) Machinery, Fixtures, Gauges, Tools and jigs for goods mentioned at (I) above. 8. Substituted vide NOTIFICATION NO. 26/2024-Customs dated 27-06-2024 before it was read as, 2024 9. Substituted vide Notification No. 45/2024-Customs dated 30-09-2024 w.e.f. 01-10-2024 before it was read as, 8705 90 00 10. Substituted vide Notification No. 45/2024-Customs dated 30-09-2024 w.e.f. 01-10-2024 before it was read as, 8906 90 00

45/2024 - Dated: 30-9-2024 - Customs -Tariff - Seeks to amend the various Customs notifications in order to align the HS Codes of the said notifications with the Finance Act, 2024, w.e.f. 01.10.2024
26/2024 - Dated: 27-6-2024 - Customs -Tariff - Seeks to extend the exemption provide to imports of specified defence equipments for a further period of 5 years
56/2023 - Dated: 15-9-2023 - Customs -Tariff - Exemption to specified defense equipment and their parts imported in India by the Ministry of Defence, Government of India or the defence forces - Seeks to amend Notification No. 19/2019-Customs, dated the 6th July, 2019
41/2022 - Dated: 13-7-2022 - Customs -Tariff - Scope of exemption to persons who can import under this scheme - Seeks to amend Notification No. 19/2019- Customs, dated the 6th July, 2019 - Exemption to specified defense equipment and their parts imported in India by the Ministry of Defence, Government of India or the defence forces
57/2021 - Dated: 29-12-2021 - Customs -Tariff - Seeks to amend various notifications giving exemption to electronic and defense equipment to align with HSN 2022 w.e.f. 1.1.2022
03/2020 - Dated: 2-2-2020 - Customs -Tariff - Amendments in the Notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 19/2019- Customs, dated the 6th July, 2019.
35/2019 - Dated: 30-9-2019 - Customs -Tariff - Seeks to amend notification No. 19/2019- Customs, dated the 6th July, 2019 so as to exempt from IGST specified defence goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019.