Privileged Persons Imports - Exemption to specified goods imported by Defence, Coast Guard, Deptt. of Revenue, Police Forces, HAL, specified Ordnance Factories and for ATVP,IGMDP, SAMYUKTA, LCAP, SANGRAHA, DIVYA DRISHTI and DHANUSH Programmes.

Document Text

Exemption to imports relating to Defence and internal security forces Notification No. 39/96-Customs 23-7-1996 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. 2. 3. 4. Medals and decorations (including medal ribbons) Personal effects of the persons on duty out of India with the Indian naval, military or air the forces or with Indian Navy imported If the Government of India in the Ministry of Defence. directly by If imported for delivery to the next of kin of such person if he dies or is wounded, is taken is missing or prisoner of war. * * * * . * Bonafide gifts from donors abroad when the imported maintenance of war for If,- (a) a certificate is produced from the Ministry of Defence that the said goods are intended solely for the graves institution by an 5. Supplies made out of goods warehoused belonging to Air India International 6. stores Imported of purchased bonded stocks lying in a warehouse out the head of purpose of maintenance of war and graves; importing (b) institution certifies in each case that the said goods are intended only for the above purpose and shall not be sold or disposed of. the 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 special purpose 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. certain of by be free supplied If,- (a) the imported stores are intended to the Government for use of the crew of a ship of the Coast Guard Organization, 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 Organization has been made by the proper officer; and 7. Paints; ferrous and non-ferrous metals in any form and articles thereof (d) the procedure as may be specified by the Commissioner of Customs in this behalf is followed. and helicopters aero-space including helicopters if,- (a) the said goods conform to aircraft specifications; and (b) the said goods are imported for use in the manufacture of aircrafts such including manufacture is against an indent from the Ministry of Defence and the so aircrafts manufactured are appropriated by the Ministry Defence; of (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 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. imported Goods for trial, demonstration or training before any authority under the Ministry of Defence in the Government of If,- from the Under (a) a certificate Secretary to the Government of India in the Ministry of Defence is produced to the Assistant Commissioner of Customs or Deputy Commissioner of India Customs, in each case, that the goods imported are for the purpose of trial, demonstration or training, and (except (b) the importer undertakes, in each case, to pay the duty leviable on such goods 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. following goods The required for construction of, or fitment to, ships of Indian Navy Coast :- Guard If imported by the Government of India or by a person authorized by that Government, or shipped on the order of a Department of that Government and appropriated to such order at the time of shipment. machinery, (i) equipment, components and raw materials; (ii) spares and test equipment for testing maintenance, of and imported equipment; (iii) parts required for of manufacture indigenous equipment by Indian suppliers for supply to Indian Navy Coast Guard. tuning 10. and defence (i) Aircrafts, aircrafts parts, aircraft engines and aircraft engine parts; tools and (ii) Jigs, handling ground equipment of aircrafts for use; (iii) Arms, ammunition and military stores; (iv) Tools and gauges which are for use only with ammunition and explosives of service ammunition use; electric chemicals; fire detonators; fire directing control instruments such as range finders, platters, predictors, computers; sight dial; equipment signal wireless including equipment and parts component used thereof, exclusively defence by the test services; equipment for radars use; for service bridging military stores and equipment; ASDIC ECHO and sounding equipment; specialized cameras for Air Force use; in the India, the case of If,- (a) the said goods are imported by the the Government of contractors of the Government of India, State Governments, Public Sector Undertakings of the Central Government State or Governments and the sub-contractors of such Public Sector Undertakings; and (b) 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 foreign on Undertakings, suppliers indicating the description and quantity of the items . - Explanation. (i) imports by in contractors of the Government of of India, who Research 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 case of contractors are and their or said Laboratories the Establishments; (ii) in the case of imports by Public Sector Undertakings of the Central Government under the Ministry of the certificate shall be Defence, 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 in terms of import 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. like tools, parts, jigs, testing mines sweeping gear and parachutes; (v) Radars, torpedoes, sonar sets, mine laying gear, diving equipment and their accessories, spares, testing jigs, and equipment components; (vi) Spare accessories, tools, equipment, special components, raw materials and half wrought steel forgings and castings, to be processed into components finished and for vehicles specialized to peculiar the services; defence (vii) Guided weapons and their accessories: Components, (viii) spares, jigs, fixtures, tools, dies, moulds test equipment and the required for manufacture and guided of testing weapons and their accessories; (ix) Raw material and materials special the for required armored 11. manufacture of guided weapons and their accessories; (x) Rock drills and breakers; of (xi) All ground support equipment for guided their weapons and accessories. types to, Machines, (i) appliances, parts instruments, equipment and the for required construction of, or fitment or maintenance of, patrol crafts; (ii) Wireless transmission and receiving sets and their components; vision (iii) equipment and their components; (iv) Arms and their components, and ammunition; (v)Omitted. Night Radio test (vi) communication sets; (vii) Spare parts of crafts; patrol (viii) Spare parts in 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 are operations appropriated under such order at the time of shipment, and (b) the importer produces a certificate from the Under Secretary to the Government the Department of Revenue to the effect that the said goods are intended for use in anti-smuggling operations. India and of in 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 for the aforesaid use. intended 12. respect of any of the above items. Spedeheat (i) grenades CS, 3-way CN/CS, grenades grenades, practice dispersion blast grenades with two bouchon, second model 34 single blast grenades, one second firing delay mechanism for spedeheat grenades, seconds delay two firing mechanism for three way grenades; (ii) Long range shells CN/CS, short range shells CN/CS, flit rite- shells CN/CS, practice CN/CS; shells (iii) Refills, accessories caps, gas pellets and recapping and decapping machines for practice shells, gas guns and accessories and spare parts for gas guns; Truncheons, (iv) truncheon cartridges, one second bouchons, two second bouchons, mace, chemical tear gas aerosol spray, tear gas billets, paper fog and bullet proof protective vests. fittings, scientific 13. Machinery, equipment, instruments, devices, apparatus, components, spares, tools, accessories, computer hardware, computer software, technical know-how(in of form the and documents drawings the media) printed forgings, castings, piping, raw and materials consumables required for the purpose of Advance Technology Vessels Programme (ATVP) of the Ministry of Defence. tubing, in of the centres If,- (a) the said goods are imported by work 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 equivalent 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. 14 Machinery, equipment, instruments, If,- (a) the said goods are imported by the authorized works centres of required purposes jigs, components, fixtures, dies, tools, materials, raw and accessories for spares of the Integrated Guided Missile Development (IGMDP) Programme of the Ministry of Defence. or 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 authorized work centre produces to the Joint Commissioner of Customs 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 and IGMDP, Defence Research 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 list are authorized by the Ministry of Defence under and for the purposes of the IGMDP and shall be used only for the purposes IGMDP. Explanation. - Nothing contained in this exemption shall have effect on or after the 1st day of January, 2006. the said the of in 15. Machinery, instruments, tools including accessories of such machinery, instruments and tools the required of setting filling ammunition for up 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 in the facilities Factory, Ordnance : Badmal, Bolangir in Orissa, of the of Ministry Defence. Distt. for in the 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 list are required 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 factory. Explanation. - Nothing contained in this exemption shall have effect on or after the 1st day of August, 2002. said the in 16. Ballistic grade aramid fabric, aramid thread, ballistic grade ceramic high plate, performance plate, polyethylene grade special paste polyurethane grade and special film thermoplastic required the manufacture of bullet for proof supply to the armed forces of the Union under the Ministry of Defence or the Police Forces of the States Union the or Territories. jackets for 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 the Union Territories. States or 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 the Central or constituted under 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), Industrial the Central Security Force Act, 1968 (50 of 1968) and the National Security Guard Act, 1986 (47 of 1986). 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, 17. Machinery, equipment, instruments, components, spares, jigs and fixtures, dies, tools, accessories, software, computer raw materials and consumables required the purpose of for SAMYUKTA Programme of Ministry of Defence. the SAMYUKTA - (1) duly certified by the Programme Director or Associate Programme Director 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 said goods the mentioned list are authorized 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. imports of the said in 18. Machinery, equipment, instruments, components, spares, accessories, tools, computer software, mock ups and models, raw materials and consumables required for the purposes of Light Combat Aircraft Programme (LCAP) of of Ministry the Defence. If,-(a) the said goods are imported by authorized 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 that India; 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 they are not LCAP and and in manufactured (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 authorized by the Ministry of Defence under and for the purposes LCAP. Explanation. - Nothing contained in this exemption shall have effect on or after the 1st day of July, 2006. the of 19. Machinery, equipment, instruments, components, spares, materials, raw jigs, consumables, tools, fixtures accessories and software computer the required purposes the SANGRAHA Programme of Ministry of Defence for of the Defence; If,- (a) the said goods are imported by authorized 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 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 the said list are required for of Programme the SANGRAHA 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 list are authorized 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. the said in 20. disposal Bomb suits/helmets shields. /protection suppression Bomb Explosive blanket. detectors including hand held or portable Electronic type. stethoscope. Remote car tool opening type). (push/pull Portable X-ray machine/system, Search Inspection/ mirrors - illuminated/ telescopic or Mine otherwise. detectors, Metal detectors (portable or fixed), Postal bomb Explosive detector. 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. container. Water jet with disrupter laser cartridges and sight and Telescopic Non- manipulator, junction linear detector. Optical fibre scopes, Search lights variety), (dragon Radiation detectors. Parcel viewer. Alarm CCTV systems, Bomb systems. Bomb disrupter, Blasting trailer, machines. Wire and cable locators 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. imported by M/S Hindustan If Aeronautics Limited (H.A.L.). 21 Capital equipment required for setting up for facilities of manufacture of SU-30 MKI aircraft 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.

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