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THE CUSTOMS TARIFF ACT 1975 (Notification)
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Body Notification No. 39/96-Cus., dated 23rd July, 1996.

Exemption to imports relating to Defence and internal security forces. 

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 First Schedule, 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. Omitted w.e.f. 01-07-2017  
2. Omitted w.e.f. 01-07-2017  
3. * * * * . *
4. Omitted w.e.f. 01-07-2017  
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. Omitted w.e.f. 01-07-2017  
7. Omitted w.e.f. 01-06-2016  
8. Omitted w.e.f. 01-07-2017  
9. Omitted w.e.f. 01-03-2016  
9A. Omitted w.e.f. 01-03-2016  
10. Omitted w.e.f. 01-03-2016  
10A. Omitted w.e.f. 01-03-2016  
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 authorised by that Government or shipped on the order of a Department of that Government for use in anti smuggling operations or coastal security operations or internal security operations and are appropriated under such order at the time of shipment, and

(b) the importer produces a certificate,-

(i) from the Under Secretary to the Government of India in the Department of Revenue that the said goods are intended for use in anti-smuggling operations or

(ii) from an officer not below the rank of Joint Secretary to the Government of India, in the Ministry of Home Affairs that the said goods are intended for use in coastal security operations or internal security operations.

12. (i) Spedeheat grenades CS, 3-way grenades CN/CS, practice grenades, blast dispersion grenades with two second bouchon, model 34 single blast grenades, one second delay firing mechanism for spede-heat grenades, two seconds delay firing mechanism for three way grenades; 
 
 

(ii) Long range shells CN/CS, short range shells CN/CS, flite rite-shells CN/CS, practice shells CN/CS; 
(iii) Refills, accessories caps, gas pellets and recapping and decapping machines for practice shells, gas guns and accessories and spare parts for gas guns; 
(iv) Truncheons, truncheon cartridges, one second bouchons, two second bouchons, chemical mace, aerosol tear gas spray, tear gas billets, paper fog and bullet proof protective vests.

If,-
(a) the said goods are imported for the use of Police Force of the States or the Union territories, or the Central Para Military Forces; and 

 

(b) 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 said goods are intended for the aforesaid use.

13. Machinery, equipment, instruments, fittings, devices, scientific apparatus, components, spares, tools, accessories, computer hardware, computer software,technical know-how(in the form of documents and drawings in the printed media) castings, forgings, pipings, tubings, raw materials and consumables required for the purpose of Advance Technology Vessels Programme (ATVP) of the Ministry of Defence. If,-
(a) the said goods are imported by work centres of the ATVP, Government agencies or public sector undertakings, 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) 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, duly certified by the Project Director or Director of the ATV Programme(of the rank of Rear Admiral of the Indian Navy or of equvalent 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; and 


Explanation.- Omitted

14 Omitted w.e.f. 02-02-2022  
15. Omitted w.e.f. 02-02-2022  
16. Ballistic grade aramid fabric, 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 and bullet proof helemts 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 bullet proof jackets; and 
(b) such list is duly certified by an officer not below the rank of a Joint Secretary to the Government of India :-
(1) in the Ministry of Defence, in the case of imports made against an order for supply of such bullet proof jackets to the Armed Forces of the Union under the Ministry of Defence; or (2) in the Ministry of Home Affairs, in case the import is made against an order for supply of such bullet proof jackets to the Police Forces of the States or the Union Territories. Explanation. - Police Forces of the States or the Union Territories shall also include the Central Reserve Police Force, the Indo-Tibetan Border Police Force, the Special Services Bureau, the Border Security Force, the Central Industrial Security Force and the National Security Guards maintained or constituted under the Central Reserve Police Force Act, 1949 (66 of 1949), the Indo-Tibetan Border Police Force Act, 1992 (35 of 1992), the Border Security Force Act, 1968 (47 of 1968), the Central Industrial Security Force Act, 1968 (50 of 1968) and the National Security Guard Act, 1986 (47 of 1986).
17. Omitted w.e.f. 02-02-2022  
18. Omitted w.e.f. 02-02-2022  
19. Omitted w.e.f. 02-02-2022  
20. Bomb disposal suits/helmets /protection shields. Bomb suppression blanket. Explosive detectors including hand held or portable type. Electronic stethoscope. Remote car opening tool (push/pull type), Inspection/ Search mirrors - illuminated/ telescopic or otherwise. Mine detectors, Metal detectors (portable or fixed), Postal bomb detector. Explosive container. Water jet disrupter with cartridges and laser sight and Telescopic manipulator, Non-linear junction detector. Optical fibre scopes, Search lights (dragon variety), Radiation detectors. Parcel viewer. Alarm systems, CCTV systems. Bomb disrupter, Bomb trailer, Blasting machines. Wire and cable locators if,-
(a) imported by the Police Force of the States or Union territories or Central Reserve Police Force, National Security Guard or Border Security Force or Central Industrial Security Force or Indo-Tibetan Border Police or Assam Rifles or Railway Protection Force or  Special Frontier Force, for bomb detection or disposal purposes; and 
(b) the importer produces a certificate from an officer in the Ministry of Home Affairs or Ministry of Railways, as the case may be, 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 use.
      1. in condition (a), for the words "Assam Rifles or Special Frontier Force", the words "Assam Rifles or Railway Protection Force or Special Frontier Force" shall be substituted; and

2. in condition (b), for the words "in the Ministry of Home Affairs not below the rank of an Under Secretary", the words "in the Ministry of Home Affairs or Ministry of Railways, as the case may be, not below the rank of an Under Secretary" shall be substituted.

21 Omitted w.e.f. 01-06-2016  
22 All Goods If,-

(a) imported for the use of Special Protection Group for operational purposes; 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 Omitted w.e.f. 01-06-2016  
24 Omitted w.e.f. 02-02-2022  
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 certified by the Director, Defence Electronic Research Laboratory or Chief Managing Director, Electronics Corporation of India Limited, to the effect that the said goods are required for the DIVYA DRISHTI Programme, shall be used only for the DIVYA DRISHTI 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 are authorized by the Ministry of Defence under and for the purposes of the DIVYA DRISHTI Programme.

26 Omitted w.e.f. 01-06-2016  
27 Omitted w.e.f. 01-06-2016  
28 Omitted w.e.f. 01-06-2016  
29 Omitted w.e.f. 02-02-2022  
30 Omitted w.e.f. 02-02-2022  
31 Omitted w.e.f. 02-02-2022  
31A. Omitted w.e.f. 02-02-2022  
31B. Omitted w.e.f. 02-02-2022  
32 Omitted w.e.f. 02-02-2022  
33 Omitted w.e.f. 02-02-2022  
34 Ballistic grade aramid yarn If,-

(a) the goods are imported by a manufacturer for use in the manufacture of Ballistic grade aramid fabric;

(b) the procedure laid down in the Customs (Import of Goods at concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 is followed while importing the goods;and

(c) the importer, at the time of importation, in each case, furnishes to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, as the case may be, an undertaking that such aramid fabric shall be supplied only to a manufacturer of bullet proof jackets for further supply to the armed Forces of the Union under the Ministry of Defence or the Police Forces of the States or the Union territories.

Explanation. - The expression "Police Forces of the States or the Union-territories" shall include the Central Reserve Police Force, the Indo-Tibetan Border Police Force, the Special Services Bureau, the Border Security Force, the Central Industrial Security Force and the National Security Guards maintained or constituted under the Central Reserve Police Force Act, 1949 (66 of 1949), the Indo-Tibetan Border Police Force Act, 1992 (35 of 1992), the Border Security Force Act, 1968 (47 of 1968), the Central Industrial Security Force Act, 1968 (50 of 1968) and the National Security Guard Act, 1986 (47 of 1986)."

35 Omitted w.e.f. 02-02-2022  
36 Omitted w.e.f. 02-02-2022  
37 Machinery, equipment, instruments, components, spares, jigs, fixtures, dies, tools, accessories, computer software, computer hardware, castings, forgings piping, tubing, chemicals, bio-chemicals, refrigerants, raw materials and 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.

38 Omitted w.e.f. 02-02-2022  
39 Omitted w.e.f. 02-02-2022  
40 Omitted w.e.f. 02-02-2022  
41 Omitted w.e.f. 02-02-2022  
42 Omitted w.e.f. 02-02-2022  
43 Omitted w.e.f. 02-02-2022  
44. Omitted w.e.f. 01-07-2017  
45 Omitted w.e.f. 01-07-2017  

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

(iii) Explosive Container

(iv) Portable or Fixed Door frame Metal detector,

(v) Deep search Metal or Mine detector

(vi) Mine impactor

(vii) Mine prodder ( non-magnetic) and

(viii) Under Vehicle search Mirrors.

(ix) All goods falling under S. No. 8 and 36 of the TABLE above.

Explanation.- Omitted.

2. Nothing contained in this notification shall have effect after the 30th September, 2024.

Notification No.39/96-Cus., dated 23-7-1996 as amended by Notification 60/96-Cus., dated 22-8-1996; No.86/96-Cus., dated 6-11-1996; No. 19/97-Cus.; dated 1-3-1997;No. 69/97-Cus.; dated 15-9-1997;No. 28/98-Cus.; dated 2-6-1998; No. 99/98-Cus.; dated 27-11-1998;No. 27/99-Cus.; dated 28-2-1999;No. 111/99-Cus.; dated 21-9-1999 and Notification 146/2000-Cus, dated 15-12-2000; No. 118/99-Cus.; dated 29-10-1999;No. 8/2000-Cus.; dated 27-1-2000;No. 11/2000-Cus.; dated 31-1-2000; No. 20/2000-Cus.; dated 1-3-2000; No.103/2000-Cus.,dated 19-7-2000; No.33/2001-Cus dated 29-03-01.and No.66/2002-cus dated 26-6-2002, No. 12/2008 dated 23/1/2008, No. 14/2008 dated 4/2/2008, no. 36/2008 Cus dated 17-3-2008, No. 124/2008 dated 21/11/2008,no. 54/2009 Cus dated 22/5/2009, No. 32/2010-Cus, dated 11.03.2010, No. 66 /2010-Cus, dated 04.06.2010, no. 64/2011 Cus dated 19-7-2011, no. 89/2011 Cus dated 12-9-2011, no. 102/2001 Cus dated 18-11-2011, No. 110/2011-Cus, dated 19/12/2011, No. 05/2012-Cus dated 07/02/2012, No. 06/2012-Cus, dated 09/02/2012, No. 11/2012-Cus, dated 17/03/2012,No. 30/2012-Cus, Dated 08/05/2012,No.12/ 2011-Cus, Dated 24/02/2011,No. 57/2012-Cus, dated 18/10/2012,No. 58/2012-Cus, dated 19/11/2012, No. 08/2013-Cus, dated 20/02/2013, No. 16/2013-CUS, dated the 25/03/2013, No. 42/2013-Cus., 30-8-2013, No. 20/2014-Cus dated 11-07 2014, NO. 27/2014-Cus., dated 18-9-2014, Not .26/2015 - Dated 9-4-2015, Not 29/2015 - Dated 30-4-2015, Not. 42/2015 - Dated 30-7-2015, Not. 56/2015 - Dated 11-12-2015, Not.14/2016 - Dated 1-3-2016, Not. 33/2016 - Dated 17-5-2016, Not. 43/2017 - Dated 30-6-2017,