9911796707
TMI BlogExemption 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 ProgrammesX X X X Extracts X X X X X X X X Extracts X X X X ..... ing 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ia 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 certif ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ving 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, consu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mports 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, pigm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... toms 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .- 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icer 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 repl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , 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, fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 017]] 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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