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
(vi) Radio communication test sets; (vii) Spare parts of patrol crafts; (viii) Spare parts in respect of any of the above items.
(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.
(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.
(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.
(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
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.
(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.
(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.
(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)."
(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.
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,