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Seeks to exempt goods, falling under the First Schedule to the Customs Tariff Act, 1975, when imported into India by or along with a unit of the Army, the Navy, the Air Force or the Central Paramilitary Forces on the occasion of its return to India after a tour of service abroad, from basic customs duty (BCD), CVD and SAD subject to the specified conditions.
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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 17/2017-Customs
New Delhi, the 21st April, 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) and in supersession of the
notification of the Government of India in the Ministry of Finance (Department
of Revenue), No.271 dated 25th October, 1958 published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 991(E)
dated the 25th October, 1958, except as respects things done or omitted to be
done before such supersession, the Central Government, being satisfied that it
is necessary in the public interest so to do, hereby exempts goods, falling
under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when
imported into India by or along with a unit of the Army, the Navy, the Air Force
or the Central Paramilitary Forces on the occasion of its return to India after
a tour of service abroad, from the whole of the duty of customs leviable thereon
which is specified in the First Schedule to the said Customs Tariff Act and from
the whole of the additional duty leviable thereon under section 3 of the said
Customs Tariff Act:
Provided that such goods are proved to the satisfaction of the Assistant
Commissioner of Customs or the Deputy Commissioner of Customs, as the case may
be, having jurisdiction, to have been exported by or along with such unit on the
occasion of its departure from India
(Mohit Tewari)
Under Secretary to the Government of India
[F.
No.354/64/2017-TRU]
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