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 (3) of the Table below and falling within the chapter, heading, sub-heading or tariff item of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) specified in the corresponding entry in column (2) of the said Table, when imported into India by the Ministry of Defence or the Defence forces, or the Defence Public Sector Units or other Public Sector Units or any other entity, for the Defence forces, from the whole of the duty of customs leviable thereon under the said First Schedule, and whole of the integrated tax leviable thereon under sub-section (7) of section 3 of the said Act, subject to the following conditions, namely:-
(a) an officer not below the rank of Joint Secretary to the Government of India in the Ministry of Defence certifies,-
(i) the quantity, description and technical specifications of the imported goods; and
(ii) that the said goods are intended for the purpose of and use by the defence forces only and recommends the grant of exemption to the imported goods;
(b) the importer shall, at the time of import, furnish the said certificate to the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be.
Table
(a) Military Helicopters with co-axial intermeshing or tandem rotors (KA 31, Kamov Ka 226, Chinook)
(b) Military Helicopters with empty weight more than 3500 Kg (Multi role and utility helicopters, Apache AH 64E)
(II) Associated Role Equipment, Ground Support Equipment, Ground handling Equipment, Ammunition, Special Maintenance Tools, Special Test Equipment and spares for goods mentioned at (I) above
(a) RPA for military use- Operating altitude more than 35000 feet (HALE-High Altitude Long Endurance);
(b) Fighter aircraft (MMRCA, MRFA)
(a) Carrier Borne Fighter aircraft;
(b) Military Transport aircraft (C-130, C-17);
(c) Flight Refueller aircraft;
(d) AWACS aircraft;
(e) Recce and surveillance aircraft
(f) Amphibious aircraft;
(II) Integrated Air Defence Weapons Systems (IADWS);
(III) Vehicles, Launchers, Missiles with containers, Guns, Radars, Command posts, Sensor systems, Power generation units, Maintenance and repair equipment for goods mentioned at (II) above
(a) Ship launched missiles with range 8-32 Km;
(b) Land based missiles range more than 100 Km; (c) Torpedoes;
(d) shoulder fired surface to air missile;
(e) Submarine launched land attack cruise missile; (f) Harpoon anti-ship missile;
(g) Medium range anti-ship missile
(II) Long range Surface to Air Missile System (LR SAM)
(III) Missiles, Command and control Units, Radars, self-propelled launchers, Simulators, Inflatable dummies, Vehicles, Power generation units, Maintenance and repair equipment for goods mentioned at (II) above
(II) Machinery, Fixtures, Gauges, Tools and jigs for goods mentioned at (I) above.
2. Nothing contained in this notification shall have effect on or after the 1st day of July, 2024.
(Ruchi Bisht)
Under Secretary to the Government of India