Notification No. 113/2006, Dated 16th Nov 2006

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 “31.  

The following goods, required for the Airborne Early Warning and Control (AEW&C) System Programme of Ministry of Defence,-      

i) aircrafts, aircraft parts, aircraft engines, aircraft engine parts, including ground handling equipment of aircrafts for defence use;

ii) radars, ESM, CSM, RWR, CMDS, MAWS, Communication and their related components/parts, Electronic components/boards, simulators and related hardware /software;

iii) machinery, equipments including test equipments, instruments, fitting devices, components, spares, jigs and fixtures, dies, tools, moulds, accessories, raw materials, castings, forgings, piping, tubing, consumables, mockup and models;

iv) computer hardware, computer software, accessories and consumables.

If,-

(a) the said goods are imported by authorised works centers of the Airborne Early Warning and Control (AEW&C) programme, 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) the authorised works centre produces to  the Joint Commissioner of Customs or the Deputy Commissioner of Customs or the Assistant 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 Programme Director, Programme Office AEW&C, Centre for Air Borne System, Banglore, to the effect that -

i)  the said goods mentioned in the list are required for the purposes of the AEW&C;

(ii) the import of the said goods mentioned in the  list are authorized by the Ministry of Defence under AEW&C programme and the said goods shall be used only for the purpose of the  AEW&C programme.

Explanation. – Nothing contained in this exemption shall have effect on or after the 1^st day of January, 2012”.