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- |
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