The Central Board of Excise and Customs recently released a notification giving customs duty exemption to goods 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.
The new Notification 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.
It is stated that “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.” It said.
Read the full text of the Notification below.
