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Regarding Full Exemption from Customs Duty to Goods Imported for the
Computerized Inventory Control Project of the Ministry of Defence
Customs
Circular No. 57 dated 10th September 2002
I
am directed to invite attention to S. No. 10 of Notification No. 39/ 96-Customs
dated 23-7-96 which allows duty free imports of certain specified goods
including computers, signal equipment including wireless equipment and component
parts thereof used exclusively for defence services. In order to avail of the
exemption, it is envisaged that the duty exemption certificate shall be signed
by an officer not below the rank of a Joint Secretary to the GOI in the Ministry
of Defence.
2.
It has been brought to the notice of the Department that in certain
instances the Customs authorities had not allowed the benefit of the customs
duty exemption against a certificate issued by CSO, Headquarters Eastern Command
(Major General).
3.
On detailed examination of the issue, it is seen that as per the warrant
of precedence listing equivalent ranks in the Defence Accounts vs. Army vs.
Central Secretariat, issued by Ministry of Home Affairs vide circular dated
26.10.1968, a Major General in the Army is equivalent to a Joint Secretary in
the Central Secretariat.
4.
In view of the same, it would not be appropriate for the officers in the
field to reject certificates signed by an officer of the rank of a Major
General.
5.
The above instructions may be brought to the notice of all concerned.
Difficulties, if any, in the implementation of above instructions may be brought
to the notice of the Board.
6.
Kindly acknowledge receipt of this circular.
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