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Date: 18-11-2011
Notification No: CUSTOM Notification No.102/ 2011
Issuing Authority: Indian Customs  
Type: Tariff
File No: F.No.354/243/2010 –TRU
Subject: Relating to customs duty exemption to Ministry of Defence for goods imported for the use in MR-SAM project

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)

New Delhi, the 18th November, 2011

NOTIFICATION No. 102 /2011-CUSTOMS

G.S.R. 823 (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 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 23rd July, 1996, published in the Gazette of India, Extraordinary, vide number G.S.R. 291(E), dated the 23rd July, 1996, namely:-

In the said notification, in the Table, after S.No.35 and the entries relating thereto, the following S.No. and entries shall be inserted, namely:-

(1)   (2)   (3)
“36.   Machinery, equipment, instruments,
components, spares, jigs, fixtures, dies, tools,
accessories, computer software, computer
hardware, castings, forgings piping, tubing,
chemicals, bio-chemicals, refrigerants, raw
materials and consumables, ammunition and
ground support equipments required for the
Medium Range Surface to Air Missile
(MR-SAM) Programme of Ministry of Defence  
If,-
(a) the said goods are imported by authorised
works centres of the Medium Range Surface to
Air Missile (MR-SAM) Programme, as may be
designated by an officer not below the rank of
Deputy Secretary to the Government of India in
the Ministry of Defence; and

(b) the authorised works centre produces to the
Deputy Commissioner of Customs or the
Assistant Commissioner of Customs, as the
case may be, at the time of import, in each
case, a list of the said goods with their relevant
description duly certified by the Programme
Director, Programme Office MR-SAM, to the
effect that -

(i) the goods mentioned in the said list are
required for the purposes of the Programme
MR-SAM;

(ii) the import of the goods mentioned in the
said list are authorised by the Ministry of
Defence under MR-SAM programme and these
goods shall be used only for the purpose of the
MR-SAM programme.

Explanation. – Nothing contained in this
exemption shall have effect on or after the 22nd
day of August, 2016.”

(Raj Kumar Digvijay)
Under Secretary to the Government of India
[F.No.354/243/2010 –TRU]

Note: - The principal notification No.39/1996-Customs, dated the 23rd July, 1996 was published in the Gazette of India, Extraordinary, vide G.S.R. 291(E), dated the 23rd July, 1996 and was last amended vide notification No.89/2011-Customs, dated the 12th September, 2011 which was published vide number G.S.R. 674 (E), dated 12th September, 2011.

       

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