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1. |
Medals and decorations
(including medal ribbons) |
If imported directly by the
Government of India in the Ministry of Defence. |
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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. |
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3. |
* * * |
* . * |
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4. |
Bonafide gifts from donors
abroad when imported for the maintenance of war graves by an institution |
If,-
(a) a certificate is produced from the Ministry of Defence 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 of. |
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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. |
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6. |
Imported stores purchased
out of bonded stocks lying in a warehouse |
If,-
(a) the imported stores are 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 Organisation 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. |
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7. |
Paints; ferrous and
non-ferrous metals in any form and articles thereof |
if,-
(a) the said goods conform to aircraft and aero-space secifications;
(b) the said goods are imported for use in the manufacture of aircrafts
including helicopters and such manufacture is against an 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
or Deputy Commissioner of Customs;
(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 satisfication 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. |
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8. |
Goods imported for trial,
demonstration or training before any authority under the Ministry of
Defence in the Government of India |
If,-
(a) a certificate from the Under Secretary to the Government of India in
the Ministry of Defence is produced to the Assistant Commissioner of
Customs or Deputy 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 thal the said
Assistant Commissioner may allow.
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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. |
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10. |
(i) Aircrafts, aircrafts
parts, aircraft engines and aircraft engine parts;
(ii) Jigs, tools and ground handling equipment of aircrafts for defence
use;
(iii) Arms, ammunition and military stores;
(iv) Tools and gauges which are for use only with ammunition and
explosives of service use; ammunition chemicals; electric detonators; fire
directing and fire control instruments such as range finders, predictors,
platters, computers; sight dial; signal equipment including wireless
equipment and component parts thereof, used exclusively
by the defence services; test equipment for radars for service use;
military bridging stores and equipment; ASDIC and ECHO sounding equipment;
specialised cameras for Air Force use; mines sweeping gear and
parachutes;
(v) Radars, torpedoes, sonar sets, mine laying gear, diving equipment and
their spares, accessories, jigs, tools, testing equipment and
components;
(vi) Spare parts, accessories, jigs, tools, testing equipment, components,
special raw materials and half wroughts like steel forgings and castings,
to be processed into finished components for armoured and specialised
vehicles peculiar to the defence services;
(vii) Guided weapons and their accessories:
(viii) Components, spares, jigs, fixtures, tools, dies, moulds and test
equipment required for the manufacture and testing of guided weapons and
their accessories;
(ix) Raw material and special materials required for the manufacture of
guided weapons and their accessories;
(x) Rock drills and breakers;
(xi) All types of ground support equipment for guided weapons and their
accessories. |
If,-
(a) the said goods are imported by the Government of India, the
contractors of the Government of India, State Governments, Public Sector
Undertakings of the Central Government or the State Governments and the
sub-contractors of such Public Sector Undertakings; and
(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
placed by the said contractors or sub-contractors or the said Public
Sector Undertakings, on their foreign suppliers indicating the description
and quantity of the items .
Explanation. -
(i) in the case of imports by contractors of the Government of India, who
are contractors of Research and Development Laboratories or Establishments
under the Ministry of Defence, the certificate shall be signed by the
Chief Controller of Research and Development (R) of the said Laboratories
or Establishments;
(ii) in the case of imports by Public Sector Undertakings of the Central
Government under the Ministry of Defence, the certificate shall be signed
by the functional Director of such Undertaking; and
(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. |
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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 and are appropriated
under such order at the time of shipment, and
(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. |
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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 Reserve Police Force; 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. |
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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.- Nothing contained in this exemption shall have effect
on or after the 1st day of January, 2006.
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|
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,-
(a) the said goods are imported by authorised works centres of the IGMDP,
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
(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.
Explanation. - Nothing contained in this exemption shall have
effect on or after the 1st day of January, 2006. |
|
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,-
(a) the said goods are imported by the General Manager,Ordnance
Factory,Badmal, Distt.: Bolangir in Orissa; and
(b) the importer produces 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 an
officer not below the rank of a Joint Director in the Ordnance Factory
Board,Calcutta,to the effect that the said goods mentioned in the list are
required for the setting up of ammunition filling facilities in the
Ordnance Factory, Badmal,
Distt. : Bolangir in Orissa, and that such goods are not manufactured in
India and shall be used only for the above purpose in the said
factory.
Explanation. - Nothing contained in this exemption shall have
effect on or after the 1st day of August, 2002. |
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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,-
(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). |
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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,-
(a)
the said goods are imported by works centres of the SAMYUKTA Programme,
Government agencies or public sector undertakings, 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
(b) such importers produce 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, -
(1) duly certified by the Programme Director or Associate 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, 2002. |
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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
(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, -
(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 July, 2006. |
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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,-
(a) the said goods are imported by authorised works centres of the
SANGRAHA Programme/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
(b) such importer produces 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, -
(1) duly certified by the Programme Director or Associate 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/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,-
(a) imported by the Police Force of the States or Union territories or
Central Reserve Police Force, National Security Guard or Special
Protection Group 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. |
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-
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
-
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.
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|
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.).
|