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)
New Delhi, the 30
th
April, 2015
Notification
No. 29/2015-Customs
G.S.R. .- 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 makes the following further amendments in the notification
of the Government of India in the Ministry of Finance (Department of Revenue), No. 39/96-
Customs, dated the 23
rd
July, 1996, published in the Gazette of India, Extraordinary, vide
number G.S.R. 291(E), dated the 23
rd
July, 1996, namely:-
In the said notification,-
(A) in the TABLE,-
(i) against S. No. 9, in column (3), the words “or by a person authorised by that
Government, or shipped on the order of a Department of that Government and appropriated to
such order at the time of shipment” shall be omitted;
(ii) after S. No. 9 and the entries relating thereto, the following serial number and the entries
shall be inserted, namely:-
“9A. The following goods required for
construction of, or fitment to, ships of
Indian Navy or Coast Guard:-
(i) machinery, equipment,
components and raw materials;
(ii) spares and test equipment for
maintenance, testing and tuning of
imported equipment;
(iii) parts required for manufacture of
indigenous equipment by Indian
suppliers for supply to Indian Navy or
Coast Guard.
If imported by a person authorised by the
Government of India, or shipped on the order
of a Department of that Government and
appropriated to such order at the time of
shipment.”;
(iii) against S. No. 10, for the entry in column (3), the entry “If the said goods are imported by
the Government of India or State Governments.” shall be substituted;
(iv) after S. No. 10 and the entries relating thereto, the following serial number and the entries
shall be inserted, namely:-
“10A. (i) Aircrafts, aircrafts parts, aircraft
engines and aircraft engine parts;
(ii) Production tooling including jigs,
tools, fixtures, tools and gauges,
ground support equipments,
test/measuring equipments, scientific
and technical instruments, apparatus
and equipments including spare parts
and components thereof, consumables;
(iii) Arms, ammunition and military
stores;
(iv) Tools and gauges which are for
use only with ammunition and
explosives of service use; ammunition
chemicals; electric detonators; fire
directing and fire control instruments
such as range finders, predictors,
platters, computers; sight dial; signal
equipment including wireless
equipment and component parts
thereof, used exclusively
by the defence services; test
equipment for radars for service use;
military bridging stores and equipment;
ASDIC and ECHO sounding
equipment; specialised cameras for Air
Force use; mines sweeping gear and
parachutes;
(v) Radars, torpedoes, sonar sets,
mine laying gear, diving equipment
and their spares, accessories, jigs, tools,
testing equipment and components;
(vi) Spare parts, accessories, jigs,
tools, testing equipment, components,
special raw materials and half wroughts
If,-
(a) the said goods are imported by the
contractors of the Government of India, Public
Sector Undertakings of the Central
Government or the State Governments and the
sub-contractors of such Public Sector
Undertakings; and
(b) in the case of imports by contractors or
sub-contractors or Public Sector Undertakings
referred above, the importer furnishes at the
time of import a duty exemption certificate
showing :-
(1) the details of the purchase order placed by
the Ministry of Defence or Ministry of Home
Affairs, as the case may be on the contractors
or sub-contractors and on the said Public
Sector Undertakings and the quantity of the
items required to be imported to execute the
said order; and
(2) the details of the purchase order
placed by the said contractors or sub-
contractors or the said Public Sector
Undertakings, on their foreign suppliers
indicating the description and quantity of the
items .
Explanation.- -
(i) in the case of imports by contractors of
the Government of India, who are contractors
of Research and Development Laboratories or
Establishments under the Ministry of Defence,
the certificate shall be signed by the Chief
Controller of Research and Development (R)
of the said Laboratories or Establishments;
(ii) in the case of imports by Public Sector
Undertakings of the Central Government
like steel forgings and castings, to be
processed into finished components for
armoured and specialised vehicles
peculiar to the defence services;
(vii)Guided weapons and their
accessories:
(viii) Components, spares, jigs,
fixtures, tools, dies, moulds and test
equipment required for the
manufacture and testing of guided
weapons and their accessories;
(ix) Raw material and special
materials required for the manufacture
of guided weapons and their
accessories;
(x) Rock drills and breakers;
(xi) All types of ground support
equipment for guided weapons and
their accessories.
under the Ministry of Defence, the certificate
shall be signed by the functional Director of
such Undertaking; and
(iii) in other cases where a certificate is to be
furnished by the importer at the time of import
in terms of condition (b) above, the certificate
shall be signed by an officer not below the
rank of a Joint Secretary to the Government of
India, in the Ministry of Defence or Ministry
of Home Affairs, as the case may be.”.
(B) in paragraph 2, after item (viii) and the entries relating thereto, the following items and
entries shall be inserted, namely:-
“ (ix) All goods falling under S. No. 7, 9A, 10A, 18, 21, 23, 26, 27, 28 and 36 of the TABLE
above.”.
2. This notification shall come into force with effect from the 1
st
day of June, 2015.
[F.No. 334/5/2015-TRU]
(Akshay Joshi)
Under Secretary to the Government of India
Note:- The principal notification No.39/96-Customs, dated the 23rd July, 1996 was published in
the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i), vide number G.S.R. 291
(E), dated the 23rd July,1996 and last amended vide notification No. 26/2015-Customs dated
the 9
th
April, 2015, published in Gazette of India, Extraordinary part II, Section 3, Sub-section
(i), vide number G.S.R.276 (E), dated the 9
th
April, 2015.
