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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 37/2017 – Customs
New Delhi, the 30th June, 2017
G.S.R. (E).- - In exercise of the powers conferred by sub-section (1) of
section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on
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 below 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
integrated tax leviable thereon under sub-section (7) of section 3 of the
Customs Tariff 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
Navy, Army, or Air Force or Central Para Military Forces |
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 |
Bona fide gifts from donors abroad when imported for the maintenance
of war graves by an institution |
If,-
(a) a certificate is produced from the Ministry of Defence
that the said goods are intended solely for the purpose of maintenance
of war graves; and (b) the head of the importing institution certifies
in each case that the said goods are intended only for the above purpose
and shall not be sold or disposed of. |
| 4 |
Imported stores purchased out of bonded stocks lying in a warehouse |
If,-
(a) the imported stores are intended to be supplied free by
the Government for use of the crew of a ship of the Coast Guard
Organisation, 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
Organisation has been made by the proper officer; and (d) the procedure
as specified by the Commissioner of Customs in this behalf is followed.
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| 5 |
Goods imported for trial, demonstration or training before any
authority under the Ministry of Defence in the Government of India |
If,-
(a) a certificate from the Under Secretary to the
Government of India in the Ministry of Defence is produced to the
Assistant Commissioner of Customs or Deputy Commissioner of Customs, in
each case, that the goods imported are for the purpose of trial,
demonstration or training, and
(b) the importer undertakes, in each
case, to pay the duty leviable on such goods (except 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 two years from the date of importation or
within such extended period that the said Assistant Commissioner may
allow. |
| 6 |
All goods |
If,-
(a) the said goods are imported by the National Technical
Research Organisation, (hereinafter referred to as NTRO);
(b) before
clearance of the said goods, an officer of NTRO, not below the rank of
Joint Secretary to the Government of India, certifies that the said
goods are required for strategic systems by NTRO.
Explanation. –
For the purposes of (a) and (b) above, nothing contained in the
exemption shall have effect on or after the 1st day of January, 2019. |
| 7 |
All goods |
If,-
(a) the said goods are imported by the Indian Offset
Partner (hereinafter referred to as IOP) of the contractor to the
National Technical Research Organisation, (hereinafter referred to as
NTRO);
(b) before clearance of the said goods, the importer
furnishes a duty exemption certificate from an officer of the NTRO, not
below the rank of Joint Secretary to the Government of India –
(c)
indicating the details of the purchase order placed by the NTRO on the
contractor;
(d) indicating the details of the purchase order placed
by the said contractor on the IOP along with the description of the
final products and the description and quantity of goods required to be
imported for manufacture of the said final products; and
(e)
certifying that the said goods are intended for use in the radars
acquired by the NTRO from the said contractor.
Explanation. –
For the purposes of (a) and (b) above, nothing contained in the
exemption shall have effect on or after the 1st day of January, 2019.”
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2. Notwithstanding anything contained herein above, the exemption from whole
of the additional duty integrated tax leviable thereon under sub-section (7) of
section 3 of the Customs Tariff Act shall not apply to the following goods,
namely:-
(i) Hand held Metal detector; (ii) Postal Bomb detector; (iii) Explosive
Container; (iv) Portable or Fixed Door frame Metal detector; (v) Deep search
Metal or Mine detector; (vi) Mine impactor; (vii) Mine prodder (non-magnetic);
and (viii) Under Vehicle search Mirrors."
3. This notification shall come into force with effect from the 1st day of
July, 2017.
(Ruchi Bisht)
Under Secretary to the Government of India
[F.
No.354/119/2017-TRU]
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