NOTIFICATION New Delhi, dated the 23rd July, 1996
No.39/96-CUSTOMS 1 Shravana, 1918 (Saka)
GS.R. (E).- 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 If imported directly
(including medal ribbons) by the Government of India in
the Ministry of Defence.
2. Personal effects of If imported
the persons on duty out of for delivery to the next of
India with the Indian naval, kin of such person if he dies
military or air forces or with or is wounded, is missing or
the Indian Navy is taken prisoner of war.
3. Goods required for If imported by the Government
construction of, or fitment of India or by a person
to, ships of the Indian Navy 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.
4. Bonafide gifts from If,-
donors abroad when imported (a) a certificate is produced
for the maintenance of war from the Ministry of Defence
graves by an institution that the said goods are
intended solely for the
purpose of maintenance of war
graves; and
(b) the head of the importing
institution certifies in each
case that the said goods are
intended only for the above
purpose and shall not be sold
or disposed off.
5. Supplies made out of If,-
warehoused goods belonging to (a) the supplies are made to
Air - India International 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. Imported stores If,-
purchased out of bonded stocks (a) the imported stores are
lying in a warehouse intended to be supplied free
by the Government for use of
the crew of a ship of the
Coast Guard Organisation, in
accordance with their
conditions of service;
(b) a shipping bill in the
prescribed form has been
presented and the export
duties, penalties, rent,
interest and other charges
payable, in respect of the
imported stores have been
paid;
(c) an order
for clearance of the imported
stores for taking on board a
ship of the Coast Guard
Organmisation has been made by
the proper officer; and
(d) the procedure as may be
specified by the Commissioner
of Customs in this behalf is
followed.
7. (i) Coils, strips, If,-
sheets, rods, bars, (a) the said goods conform to
extrusions, wires, tubes of aircraft and aero-space
ferrous and non ferrous metals specifications;
and alloys and non-metallic
materials such as perspex, (b) the said goods are
plexiglass, glass fibre, imported for use in the
rubber and plastic; manufacture of aircrafts
(ii) Castings, stampings and including helicopters and such
forgings (of ferrous and non- manufacture is against an
ferrous alloys). indent from the Ministry of
Defence and the aircrafts
including helicopters so
manufactured are appropriated
by the Ministry of Defence;
(c) the
importer undertakes to store
the said goods separately and
account for the same to the
satisfaction of the Assistant
Commissioner of Customs and
agrees to pay the duty of
customs in full on all
wastages arising out of such
manufacture as if the said
wastages were imported in that
form;
(d) the
importer, by execution of a
bond in such form and for such
sum as may be specified by
that Assistant Commissioner,
binds himself to pay on demand
in respect of such quantity of
the said goods, as is not
proved to the satisfaction of
the said Assistant
Commissioner to have been
used in the aforesaid manner,
an amount equal to the duty
leviable but for the exemption
contained herein.
8. Goods imported for trial, If,-
demonstration or training (a) a certificate from the
before any authority under the Under Secretary to the
Ministry of Defence in the Government of India in the
Government of India Ministry of Defence is
produced to the Assistant
Commissioner of Customs, in
each case, that the goods
imported are for the purpose
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 six
months from the date of
importation or within such
extended period that the said
Assistant Commissioner may
allow.
9. The following goods If imported by the Government
required for construction of, of India or by a person
or fitment to, ships of Coast authorised by that Government,
Guard :- or shipped on the order of a
(i) machinery, equipment, Department of that Government
components and raw materials; and appropriated to such order
(ii) spares and test equipment at the time of shipment.
for maintenance, testing and
tuning of imported equipment;
(iii) parts required for
manufacture of indigenous
equipment by Indian suppliers
for supply to Coast Guard.
10. (i) Aircrafts, If,-
aircraft parts, aircraft (a) the said goods are
engines and aircraft engine imported by the Government of
parts; India, the contractors of the
(ii) Jigs, tools and ground Government of India, State
handling equipment of Governments, Public Sector
aircrafts for defence use ; Undertakings of the Central
(iii) Arms, ammunition and Government or the State
military stores; Governments and the sub-
(iv) Tools and gauges which contractors of such Public
are for use only with Sector Undertakings; and
ammunition and explosives of (b) in the case of imports by
service use; ammunition contractors or sub-contractors
chemicals; electric or Public Sector Undertakings
detonators; fire directing and referred above, the importer
fire control instruments such furnishes at the time of
as range-finders, predictors, import a duty exemption
platters, computers; sight certificate showing :-
dial; signal equipment (1) the details of the
including wireless equipment purchase order placed by the
and Ministry of Defence on the
component parts contractors or sub-contractors
thereof, used exclusively by and on the said Public Sector
the defence servcices; test Undertakings and the quantity
equipment for radars for of the items required to be
service use; military bridging imported to execute the said
stores and equipment; ASDIC order; and
and ECHO sounding equipment; (2) the details of the
specialised cameras for Air purchase order placed by the
Force use; mines sweeping gear said contractors or sub-
and parachutes; contractors or the said Public
(v) Radars, torpedoes, sonar Sector Undertakings, on their
sets, mine laying gear, diving foreign suppliers indicating
equipment and their spares, the description and quantity
accessories, jigs, tools, of the items.
testing equipment and Explanation.-
components; (i) in the case of imports by
(vi) Spare parts, accessories, contractors of
jigs, tools, testing the Government of India, who
equipment, components, special are contractors of Research
raw materials and half and Development
wroughts like steel forgings Laboratories or Establishments
and castings, to be processed under the Ministry of Defence,
into finished components for the certificate shall be
armoured and specialised signed by the Chief of
vehicles peculiar to the Resources of the said
defence services; Laboratories or
(vii) Guided weapons Establishments;
and their accessories; (ii) in the case of imports
(viii) Components, spares, by Public Sector Undertakings
jigs, fixtures, tools, dies, of the Central Government
moulds and test under the Ministry of Defence,
equipment required for the the certificate shall be
manufacture and testing of signed by the functional
guided weapons and their Director of such Undertaking;
accessories ; and
(ix) Raw material and special (iii) in other cases where a
materials required for the certificate is to be furnished
manufacture of guided weapons by the importer at the time of
and their accessories; import in terms of condition
(x) Rock drills and breakers; (b) above, the certifcate
(xi) All types of ground shall be signed by an officer
support equipment for guided not below the rank of a Joint
weapons and their accessories. Secretary to the Government of
India, in the Ministry of
Defence.
11. (i) Machines, If, -
appliances, instruments and (a) the goods are imported by
equipment required for the the Goverment of India, or by
construction of, or fitment a person authorised by that
to, or maintenance of, patrol Government or shipped on the
crafts; order of a Department of that
(ii) Wireless transmission Government for use in anti-
and receiving sets and their smuggling operations and are
components; appropriated under such
(v) X-ray machines (iii) Night vision equipment
and their components for and their components;
baggage examination; (iv) Arms and their
(vi) Radio communication test components, and ammunition;
sets; order at the time of shipment;
(vii) Spare parts of patrol and
crafts; (b) the importer produces a
(viii) Spare parts in respect certificate from the Under
of any of the above items. 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- If, -
way grenades CN/CS, practice (a) the said goods are
grenades, blast dispersion imported for the use of Police
grenades with two second Force of the States or the
bouchon, model 34 single blast Union territories, or the
grenades, one second delay Central Reserve Police Force;
firing mechanism for spedeheat and
grenades, two seconds delay
firing mechanism for three way (b) thegas spray, tear gas
grenades; billets, importer produces a
(ii) Long range shells CN/CS, certificapaper fog and bullet
short range shells CN/CS, proofte from the Under
flite rite - shells CN/CS, Secretaryprotective vests.
practice shells CN/CS; to the Government of India in
(iii) Refills, the Ministry of Home Affairs
accessories, caps, gas pellets to the effect that the said
and recapping and decapping goods are intended for
machines for practice shells, the aforesaid use.
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 billets, paper fogand
bullet proof protective vests.
13. Machinery, equipment, If, -
instruments, fittings, (a) the said goods are
devices, scientific apparatus, imported by work centres of
components, spares, tools, the ATVP, Government agencies
accessories, computer or public sector undertakings,
hardware, computer software, as may be designated by an
castings, forgings, pipings, officer not below the rank of
tubings, raw materials and a Deputy Secretary to the
consumables required for the Government of India in the
purpose of Advance Technology Ministry of Defence; and
Vessels Programme (ATVP) of (b) such
the Ministry of Defence importers produce to the
Assistant Commissioner of
Customs, at the time of
import, in each case, a list
of the said goods with their
relevant description,-
(1) duly
certified by the Programme
Director ATVP, Department of
Defence Research and
Development, 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
(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
imports of the said goods
mentioned in the said list are
authorised by the Ministry of
Defence under and for the
purposes of the ATVP.
Explanation.- Nothing
contained in this exemption
shall have effect on or after
the 1st day of January, 2001.
14. Machinery, equipment, If, -
instruments, components, (a) the said goods are
jigs, fixtures, dies, tools, imported by authorised works
raw materials, accessories and centres of the IGMDP, as may
spares required for the be designated by an officer
purposes of Integrated Guided not below the rank of a Deputy
Missile Development Programme Secretary to the Government of
(IGMDP) of the Ministry of India in the Ministry of
Defence Defence; and
(b) the authorised work
centre produces to the
Assistant 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 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 the 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.
Explanation.- Nothing
contained in this exemption
shall have effect on or after
the 1st day of January, 2000.
15. Machinery, If, -
instruments, tools including (a) the said goods are
accessories of such machinery, imported by the Ordnance
instruments and tools required Factory Board, Calcutta; and
for the setting up of (b) the importer produces to
ammunition filling facilities the Assistant Commissioner of
in the Ordnance Factory Customs, at the time of
Project, at Bolangir in import, in
Orissa, of the Ministry of each case, a list of the said
Defence goods with their relevant
description duly certified
by an officer
not below the rank of a Deputy
Secretary to the Government of
India in the Ministry of
Defence, to the effect that
the said goods mentioned in
the list are required for the
Ordnance Factory Project at
Bolangir, and that they are
not manufactured in India and
that the said goods shall be
used only for the purposes of
the said project.
Explanation.- Nothing
contained in this exemption
shall have effect on or after
the 1st day of January, 1997.
16. Ballistic grade aramid fabric, If, -
aramid thread, ballistic grade (a) the importer furnishes to
ceramic plate, special grade the Assistant Commissioner of
polyurethane paste and special Customs, at the time of
grade thermoplastic film importation, in each case, a
required for the manufacture list of the said goods, with
of bullet proof jackets for relevant description and
supply to the armed forces of quantities required for the
the Union under the Ministry manufacture of such bullet
of Defence or the Police proof jackets ; and
Forces of the States or the (b) such list
Union Territories 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. Machinery, equipment, If, -
instruments, components, (a) the said goods are
spares, jigs and fixtures, imported by works centres of
dies, tools, accessories, the SAMYUKTA Programme,
computer software, raw Government agencies or public
materials and consumables sector undertakings, as may be
required for the purposes of designated by an officer not
SAMYUKTA Programme of the below the rank of a Deputy
Ministry of Defence Secretary to the Government of
India in the Ministry of
Defence; and
(b) such
importers produce to the
Assistant Commissioner of
Customs, at the time of
import, in each case, a list
of the said goods with their
relevant description,-
(1) duly
certified by the Programme
Director, SAMYUKTA Programme,
Department of Defence Research
and Development, to the effect
that the said goods are
required for the SAMYUKTA
Programme, shall be used only
for the SAMYUKTA 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
imports of the said goods
mentioned in the said list are
authorised by the Ministry of
Defence under and for the
purposes of the SAMYUKTA
Programme.
Explanation.- Nothing
contained in this exemption
shall have effect on or after
the 1st day of December, 1999.
18. Machinery, equipment, If, -
instruments, components, (a) the said goods are
spares, tools, accessories, imported by authorised works
computer software, mock ups centres of the LCAP, as may be
and models, raw materials and designated by an officer not
consumables required for the below the rank of a Deputy
purposes of Light Combat Secretary to the Government of
Aircraft Programme (LCAP) of India, in the Ministry of
the Ministry of Defence Defence; and
(b) such
importers produce to the
Assistant Commissioner of
Customs, at the time of
import, in each case, a list
of the said goods with their
relevant description,-
(1) duly
certified by the Senior
Manager, Aeronautical
Development Agency, to the
effect that the goods
mentioned in the said list are
required for the LCAP of the
Ministry of Defence, shall be
used only for the LCAP 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
imports of the goods
mentioned in the said list are
authorised by the Ministry of
Defence under and for the
purposes of the LCAP.
Explanation.- Nothing
contained in this exemption
shall have effect on or after
the 1st day of August, 1998.
19. Machinery, equipment, If, -
instruments, components, (a) the said goods are
spares, raw materials, imported by authorised works
consumables, jigs, fixtures, centres of the SANGRAHA
tools, accessories and Programme, as may be
computer software required for designated, by an officer not
the purposes of the SANGRAHA below the rank of a Deputy
Programme of the Ministry of Secretary to the Government of
Defence India, in the Ministry of
Defence; and
(b) such
importer produces to the
Assistant Commissioner of
Customs, at the time of
import, in each case, a list
of the said goods with their
relevant description,-
(1) duly
certified by the Programme
Director, Department of
Defence Research and
Development, to the effect
that the goods mentioned in
the said list are required for
the SANGRAHA Programme of the
Ministry of Defence, shall be
used only for the SANGRAHA
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
imports of the goods
mentioned in the said list are
authorised by the Ministry of
Defence under and for the
purposes of the SANGRAHA
Programme.
Explanation.- Nothing
contained in this exemption
shall have effect on or after
the 1st day of July, 2002.
20. Bomb disposal suits / If ,-
helmets / protection shields, (a) imported by the Police
Bomb suppression blanket, Forces of the States or Union
Explosive detectors including territories or Central Reserve
hand held or portable type, Police Force for bomb
Electronic stethoscope, Remote detection or disposal
car opening tool (push / pull purposes; and
type), Portable X-ray machine (b) the importer produces a
/ system, Inspection / Search certificate from the Under
mirrors - illuminated / Secretary to the Government of
telescopic or otherwise, Mine India in the Ministry of Home
detectors, Metal detectors Affairs to the effect that the
(portable or fixed), Postal said goods are intended for
bomb detector, Explosive the aforesaid use.
container, Water jet disrupter
with cartridges and laser
sight and Telescopic
manipulator
(RAJIV TALWAR)
UNDER SECRETARY TO THE GOVERNMENT OF INDIA
