[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 37/2017 – Customs
New Delhi, the 30
th
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.
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.”
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 1
st
day of July, 2017.
[F.No.354/119/2017-TRU]
(Ruchi Bisht)
Under Secretary to the Government of India
