9911796707
TMI BlogExemption to imports relating to Defence and internal security forcesX X X X Extracts X X X X X X X X Extracts X X X X ..... , from the whole of the duty of customs leviable thereon which is specified in the said First Schedule and from the whole of the integrated tax leviable thereon under sub-section (7) of section 3 of the Customs Tariff Act , subject to the conditions, if any, specified in the corresponding entry in column (3) of the said Table. TABLE S.No. Description of Goods Conditions (1) (2) (3) 1. Medals and decorations (including medal ribbons) If imported directly by the Government of India in the Ministry of Defence. 2 Personal effects of the persons on duty out of India with the Indian Navy, Army, or Air Force or Central Para Military Forces If imported for delivery to the next of kin of such person if he dies or is wounded, is missing or is taken p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pose 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 said Under Secretary 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. 3 [ 6. ** ** ] 3 [ 7. ** ** ] 2. Notwithstanding anything contained herein above, the exemption from whole of the additional duty integrated tax leviable thereon under sub-section (7) of section 3 of the Customs Tariff Act shall not apply to the following goods, namely:- (i) Hand held Metal detector; (ii) Postal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to as NTRO); (b) before clearance of the said goods, the importer furnishes a duty exemption certificate from an officer of the NTRO, not below the rank of Joint Secretary to the Government of India (c) indicating the details of the purchase order placed by the NTRO on the contractor; (d) indicating the details of the purchase order placed by the said contractor on the IOP along with the description of the final products and the description and quantity of goods required to be imported for manufacture of the said final products; and (e) certifying that the said goods are intended for use in the radars acquired by the NTRO from the said contractor. Explanation. For the purposes of (a) and (b) above, nothing contained in the exemption shal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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