Exemption to specified equipments and stores used by Defence Services, Police Forces or for use in anti-smuggling operations - 155/94 - Customs -Tariff

Exemption to specified equipments and stores used by Defence Services, Police Forces or for use in anti-smuggling operations Notification No. 155/94-Cus. Dated 13-7-1994 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 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 Schedule and from the whole of the additional duty leviable thereon under section 3 of the second mentioned Act subject to the conditions, if any, specified in the corresponding entry in column (3) thereof. TABLE S. No. Description of goods Condition (1) (2) (3) LIST A : 1. Aircraft, aircraft parts, aircrafts engines and aircraft engine parts The goods have been imported by the Government of India or a State Government or shipped on the order of a Department of the Government of India or a State Government and are appropriated to such order at the time of shipment, or have been warehoused on importation and cleared by or under the orders of a Department of the Government of India or of a State Government and are appropriated to such order at the time of clearance. 2. Jigs, tools and ground handling equipments of aircrafts for defence use 3. Arms, ammunition and military stores 4. 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 Equipments (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 equipment; 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 (iii) 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 (iv) Guided weapons and their accessories (v) Components, spare, 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 (vii) Rock drills and breakers 5. Currency note forms 6. Hovercrafts and parts thereof LIST B : 1. Machines, appliances, instruments and equipments required for the construction of, or fitment to, or maintenance of, patrol crafts The goods have been imported by the Government of India, or by a person authorised by the Government of India, or shipped on the order of a Department of the Government of India, for use in anti-smuggling operations and are appropriated under such order at the time of shipment and the importer produces a certificate from the Under Secretary to the Government of India in the Department of Revenue, to the effect that the goods in respect of which the exemption contained herein is claimed are intended for use in anti-smuggling operations. 2. Wireless transmission and receiving sets and their components 3. Night vision equipment and their components 4. Arms and their components and ammunition 5. Spare parts in respect of any of the items specified in this list 6. Spare parts of patrol crafts LIST C : 1. Spedeheat Grenades CS The goods have been imported for the use of the Police Force of the States or the Union Territories, or the Central Reserve Police Force and the importer produces a certificate from the Under Secretary to the Government of India in the Ministry of Home Affairs to the effect that the goods in respect of which the exemption contained herein is claimed are intended for use of the police force of the State or Union Territory or the Central Reserve Police Force. 2. Three-way Grenades CN/CS 3. Practice Grenades 4. Blast Dispersion Grenades with Two Second Bouchon 5. Model 34 Single Blast Grenades 6. One Second Delay Firing Mechanism for Spedeheat Grenades 7. Two Second Delay Firing Mechanism for Three-way Grenades 8. Long Range Shells CN/CS 9. Short Range Shells CN/CS 10. Flite Rite-Shells CN/CS 11. Practice Shells CN/CS 12. Refills, accessories caps, Gas pellets and Recapping and Decapping Machines for Practice Shells 13. Gas Guns and accessories and spare parts for Gas Guns 14. Truncheons 15. Truncheons Cartridges 16. One Second Bouchons 17. Two Second Bouchons 18. Chemical Mace 19. Aerosol Tear Gas Spray 20. Tear Gas Billets 21. Paper Fog 22. Bullet Proof Protective Vests