Exemption to medals and decorations, imported by Ministry of Defence, personal effects of defence personnels on duty abroad, specified goods for construction or fitment to Naval or Coastal Guard Ships, Defence Aircrafts or helicopters for defence trial demonstration or training, goods for maintenanc - 150/94 - Customs -Tariff

Exemption to medals and decorations, imported by Ministry of Defence, personal effects of defence personnels on duty abroad, specified goods for construction or fitment to Naval or Coastal Guard Ships, Defence Aircrafts or helicopters for defence trial demonstration or training, goods for maintenance of war graves, supplies made out of Air India warehouses or imported stores purchased from bonded stocks in a warehouse Notification No. 150/94-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 (hereinafter referred to as the said 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 under 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 laid down in the corresponding entry in column (3) thereof. TABLE S. No. Description of goods Conditions (1) (2) (3) 1. Medals and decorations (including medal ribbons) The goods have been imported direct by the Government of India in the Ministry of Defence. 2. Personal effects of persons on duty out of India with Indian naval, military or air forces or with the Indian Navy (i) The said goods imported are the effects of a person who dies or is wounded; missing or taken prisoner of war; and (ii) the said goods have been imported for delivery to the next of kin. 3. Goods required for construction of, or fitment to, ships of Indian Navy The goods are 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 and appropriated to such order at the time of shipment. 4. (i) Coils, strips, sheets, rods, bars, extrusions, wires, tubes of ferrous and non-ferrous metals and alloys and non-metallic materials such as perspex, plexi glass, glass fibre, rubber and plastic conforming to aircraft or aerospace specifications; and (ii) Castings, stampings and forgings of ferrous and non-ferrous alloys conforming to aircraft or aerospace specifications, for use in the manufacture of aircrafts including helicopters (i) The manufacture of such aircraft including helicopters is against an indent from the Ministry of Defence and aircrafts including helicopters so manufactured are appropriated by that Ministry; (ii) the importer undertakes to store the said goods separately and account for the same to the satisfaction of the Assistant Collector of Customs and agrees to pay the duty of customs in full on all wastages arising out of the manufacture as if the said wastages were imported in that form; (iii) the importer, by execution of a bond in such form and for such sum as may be prescribed by the Assistant Collector of Customs, binds himself to pay on demand in respect of such quantity of the said goods, as is not proved to the satisfaction of the Assistant Collector of Customs to have been used in the aforesaid manner, an amount equal to the duty leviable but for the exemption contained herein. Explanation : (i) "sheets of ferrous metal" means rolled products (other than coiled semi-finished hot rolled products, of a rectangular section, not less than 1.5 millimeters thick, of a width exceeding 500 millimetres and of a weight of not less than 500 kilograms per piece) of any thickness and, if in rectangles, of a width exceeding 500 millimeters; and (ii) "strips of ferrous metal" means rolled products with sheared or unsheared edges, of rectangular section, of a thickness not exceeding 6 millimetres, of width not exceeding 500 millimetres and of such dimensions that the thickness does not exceed one-tenth of the width, in straight strips, coils or flattened coils. 5. Goods imported by an institution for maintenance of war graves (i) The head of the importing institution certifies in each case that the said goods are intended for maintenance of war graves and will not be used for any other purpose; (ii) the said goods are bona fide gifts from a donor abroad; (iii) a certificate is produced from the Ministry of Defence that the goods imported are intended solely for maintenance of war graves; and (iv) the goods so exempted will not be sold or disposed of. 6. Goods imported for trial, demonstration or training before any authority under the Ministry of Defence in the Government of India (i) A certificate from the Under Secretary in the Ministry of Defence is produced to the Assistant Collector of Customs, in each case, at the time of importation that the goods imported are for the purpose of trial, demonstration or training; and (ii) such goods, except those which are certified by the Under Secretary in the Ministry of Defence as having actually been consumed in the process of trial, demonstration or training are re-exported within a period of six months from the date of importation or within such extended period as the Assistant Collector of Customs may allow in each case, and that in case of failure to so re-export, duty leviable shall be paid. 7. Articles required for construction of, or fitment to, ships of Coast Guard, - (i) machinery, equipment, components and raw materials; The goods have been imported by the Government of India or by a person authorised by that Government or shipped on the order of a Department of the Government of India and appropriated under such order at the time of shipment. (ii) spares and test equipment for maintenance, testing and tuning of imported equipments; (iii) parts required for manufacture of indigenous equipments by Indian suppliers for supply to Coast Guard 8. Supplies made out of warehoused goods belonging to the Air-India International (i) The supplies are made to the specific two 737 aircrafts maintained and operated by the Indian Air Force for the use of the Government of India for certain special assignments; and (ii) an officer not below the rank of an Air Vice-Marshal certifies in each case that the said supplies are required for the purposes specified in condition (i). 9. Imported stores purchased out of bonded stocks lying in a warehouse (i) The imported stores are intended to be supplied free by the Government for the use of the crew of a ship of the Coast Guard Organisation, in accordance with their conditions of service; (ii) a shipping bill has been presented in respect of the imported stores in the prescribed form; (iii) the export duties, penalties, rent, interest and other charges payable in respect of the imported stores have been paid; (iv) 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 (v) the procedure as may be prescribed by the Collector of Customs in this behalf is followed.