Exemption to specified equipments and stores used by Defence Services, Police Force or for use in anti-smuggling operations - 184/94 - Customs -Tariff

Exemption to specified equipments and stores used by Defence Services, Police Force or for use in anti-smuggling operations Notification No. 184/94-Cus. Dated 9-11-1994 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 makes the following amendment in the notification of the Government of India in the Ministry Finance (Department of Revenue) No. 155/94-Customs, dated the 13th July, 1994, namely : - In the Table annexed to the said notification, for List 'A' and the entries relating thereto, the following shall be substituted, namely : - (1) (2) (3) "LIST A 1. 2. Aircraft, aircraft parts, aircraft engines and aircraft engine parts. Jigs, tools and ground handling equipments of aircrafts for defence use. The goods are imported by the Government of India or Public Sector Undertakings under the Ministry of Defence or sub-contractors of such public sector undertakings, and 3. 4. Arms, ammunition and military stores The following equipments and stores used by the Defence Services, namely : (i) 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; Sights 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 Equipments; ASDIC and ECHO Sounding equipments; Specialised Cameras for Air Force use; Mine sweeping gear, and parachutes. (ii) Radar, Torpedoes, Sonar sets, mine laying gear, Diving equipment and their spares, accessories, jigs, tools, testing equipment and components. (i) in the case of import by the Public Sector Undertakings under the Ministry of Defence the importer furnishes at the time of import a Duty Exemption Certificate signed by the functional director of the Organization indicating the details of the items proposed to be cleared ; (ii) in the case of import by the sub-contractor of the Public Sector Undertaking, under the Ministry of Defence, the importer furnishes at the time of import a Duty Exemption Certificate signed by an officer not below the rank of a Joint Secretary in the Ministry of Defence showing : (a) the details of purchase order placed by the Public Sector Undertaking under the Ministry of Defence, on the sub-contractor and the quantity of the items required to be imported by the sub-contractor to execute the order placed by the Public Sector Undertaking under the Ministry of Defence; and (b) the details of the purchase order placed by the sub-contractor on their foreign suppliers indicating description and quantity of the items. (iii) Spare parts, accessories jigs, tools, testing equipments, 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. (iv) Guided weapons and their accessories. (v) Components, spares, jigs, fixtures, tools, dies, moulds and test equipments required for the manufacture and testing of guided weapons and their accessories. (vi) Raw materials and special materials required for the manufacture of guided weapons and their accessories. (vi) Rock drills and breakers. 5. All types of ground support equipments for guided weapons and their accessories."