Exemption to imports relating to Defence and internal security forces.
23-7-1996
Notification No. 39/96-Customs
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 and from the whole of the additional duty leviable thereon under section 3 of the second mentioned 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 naval, military or air forces or with the Indian Navy |
If imported for delivery to the next of kin of such person if he dies or is wounded, is missing or is taken prisoner of war. |
3. |
* * * |
* . * |
4. |
Bonafide gifts from donors abroad when imported for the maintenance of war graves by an institution |
If,- |
5. |
Supplies made out of warehoused goods belonging to Air India International |
If,- |
6. |
Imported stores purchased out of bonded stocks lying in a warehouse |
If,- |
7. |
Paints; ferrous and non-ferrous metals in any form and articles thereof |
if,- |
8. |
Goods imported for trial, demonstration or training before any authority under the Ministry of Defence in the Government of India |
If,-
|
9. |
The following goods required for construction of, or fitment to, ships of Indian Navy Coast Guard :- (i) machinery, equipment, components and raw materials; (ii) spares and test equipment for maintenance, testing and tuning of imported equipment; (iii) parts required for manufacture of indigenous equipment by Indian suppliers for supply to Indian Navy Coast Guard. |
If 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 and appropriated to such order at the time of shipment. |
10. |
(i) Aircrafts, aircrafts parts, aircraft engines and aircraft engine parts; |
If,- (b) in the case of imports by contractors or sub-contractors or Public Sector Undertakings referred above, the importer furnishes at the time of import a duty exemption certificate showing :- (1) the details of the purchase order placed by the Ministry of Defence on the contractors or sub-contractors and on the said Public Sector Undertakings and the quantity of the items required to be imported to execute the said order; and (2) the details of the purchase order Explanation. - (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. |
11. |
(i) Machines, appliances, instruments, parts and equipment required for the construction of, or fitment to, or maintenance of, patrol crafts; (vi) Radio communication test sets; |
If,- (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. |
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; |
If,- (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,- (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
|
14 |
Machinery, equipment, instruments, components, jigs, fixtures, dies, tools, raw materials, accessories and spares required for the purposes of Integrated Guided Missile Development Programme (IGMDP) of the Ministry of Defence. |
If,- (b) the authorised work centre produces to the Joint Commissioner of Customs or the Assistant Commissioner of Customs or Deputy 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 Member Secretary, Programme Management Board of the IGMDP, Defence Research and Development Laboratory, Hyderabad to the effect that the said goods mentioned in the list are required for the purposes of IGMDP, and that they are not manufactured in India and that the imports of the said goods mentioned in the said list are authorised by the Ministry of Defence under and for the purposes of the IGMDP and shall be used only for the purposes of the IGMDP. |
15. |
Machinery, instruments, tools including accessories of such machinery, instruments and tools required for the setting up of ammunition filling facilities in the Ordnance Factory, Badmal, Distt. : Bolangir in Orissa, of the Ministry of Defence. |
If,- |
16. |
Ballistic grade aramid fabric, aramid thread, 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,- |
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,- |
18. |
Machinery, equipment, instruments, components, spares, tools, accessories, computer software, mock ups 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 |
19. |
Machinery, equipment, instruments, components, spares, raw materials, consumables, jigs, fixtures tools, accessories and computer software required for the purposes of the SANGRAHA Programme of the Ministry of Defence |
If,- |
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). Portable X-ray machine/system, 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,- |
|
|
|
21 |
Capital equipment required for setting up of facilities for manufacture of SU-30 MKI aircraft |
If imported by M/S Hindustan Aeronautics Limited (H.A.L.). |
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-Customs dated 29-03-01.and No.66/2002-cus dated 26-6-2002.
Guest
Notification No : 39/96-CustomsPublished in Custom