TMI BlogExemption to specified defense equipment and their parts imported in India by the Ministry of Defence, Government of India or the defence forcesX X X X Extracts X X X X X X X X Extracts X X X X ..... ading, sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) specified in the corresponding entry in column (2) of the said Table, when imported into India by 2 [ 6 [ Ministry of Defence or the Defence forces, or the Defence Public Sector Units or other Public Sector Units or any other entity ] , for the Defence forces ] , from the whole of the duty of customs leviable thereon 1 [ under the said First Schedule, and whole of the integrated tax leviable thereon under sub-section (7) of section 3 of the said Act ] , subject to the following conditions, namely:- (a) an officer not below the rank of Joint Secretary to the Government of India in the Ministry of Defence certifies, (i) the quantity, descripti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tary Helicopters with co-axial intermeshing or tandem rotors (KA 31, Kamov Ka 226, Chinook) (b) Military Helicopters with empty weight more than 3500 Kg (Multi role and utility helicopters, Apache AH 64E) (III) Associated Role Equipment, Ground Support Equipment, Ground handling Equipment, Ammunition, Special Maintenance Tools, Special Test Equipment and spares for goods mentioned at (I) above 11. 84, 85, 8802 20 00 or 90 (I) Aeroplanes and other aircraft of an unladen weight not exceeding 2000 kg required under the category of Military trainer aircraft (II) Associated Role Equipment, Ground Support Equipment, Ground handling Equipment, Ammunition, Special Maintenance Tools, Special Test Equipment and spares for goods mentioned at (I) above ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 90 Artillery weapons under the category of Heli Portable Howitzer of calibre more than 150 mm and weight 4500 Kg or less 19. 9303 Rifles under the category of Sniper rifles .338 inch or more 20. 84, 85, 87, 90 or 9306 (I) Rockets with calibre more than 250 mm; (II) Integrated Air Defence Weapons Systems (IADWS); (III) Vehicles, Launchers, Missiles with containers, Guns, Radars, Command posts, Sensor systems, Power generation units, Maintenance and repair equipment for goods mentioned at (II) above 21. 84, 85, 90 or 9306 (I) The following goods, namely, - (a) Ship launched missiles with range 8-32 Km; (b) Land based missiles range more than 100 Km; (c) Torpedoes; (d) shoulder fired surface to air missile; (e) Submarine launched land attack c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8802 40 00 or 90 5. Substituted vide NOTIFICATION No. 57/2021-Customs dated 29-12-2021 w.e.f. 01-01-2022 before it was read as, 14. 8803 Parts of goods of heading 8801 or 8802 6. Substituted vide Notification No. 41/2022-Customs dated 13-07-2022 w.e.f. 18-07-2022 before it was read as, Ministry of Defence or the Defence forces, or the Defence Public Sector Units or other Public Sector Units 7. Substituted vide NOTIFICATION NO. 56/2023-Customs dated 15-09-2023 before it was read as, 23. 73, 84, 85, 90 or 93 (I) Parts, sub-parts, inputs for use in manufacture of AK-203 rifle; (II) Machinery, Fixtures, Gauges, Tools and jigs for goods mentioned at (I) above. 8. Substituted vide NOTIFICATION NO. 26/2024-Customs dated 27-06-2024 before it was re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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