TABLE

S.No.

Description of Goods

Conditions

(1)

(2)

(3)

1

Medals

and

decorations

If imported directly by the Government of India in the

(including medal ribbons)

Ministry of Defence.

2

Personal

effects

of

the

If  imported  for  delivery  to  the  next  of  kin  of  such

persons  on  duty  out  of

person if he dies or is wounded, is missing or is taken

India with the Indian Navy,

prisoner of war.

Army,  or  Air  Force  or

Central

Para

Military

Forces

3

Bona   fide

gifts

from

If,-

donors

abroad

when

(a)  a  certificate  is  produced  from  the  Ministry  of

imported

for

the

Defence that the said goods are intended solely for the

maintenance of war graves

purpose   of   maintenance

of   war

graves;   and

by an institution

(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

If,-

out of bonded stocks lying

(a) the imported stores are intended to be supplied free

in a warehouse

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.

5

Goods  imported

for  trial,

If,-

demonstration  or

training

(a)  a  certificate  from  the  Under  Secretary  to  the

before any authority under

Government  of  India  in  the  Ministry  of  Defence  is

the Ministry of Defence in

produced to the Assistant Commissioner of Customs or

the Government of India

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