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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 19/ 2019-Customs
New Delhi, the 6th July, 2019
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, being satisfied that it is necessary in the public
interest so to do, hereby exempts goods of the description specified in column (3) of the Table below
and falling within the chapter, heading, sub-heading or tariff item of the First Schedule to the Customs
Tariff Act, 1975 (51 of 1975) specified in the corresponding entry in column (2) of the said Table,
when imported into India by the Ministry of Defence, Government of India or the defence forces,
from the whole of the duty of customs leviable thereon, subject to the following conditions, namely:-
(a) an officer not below the rank of Joint Secretary to the Government of India in the Ministry of
Defence certifies,
(i) the quantity, description and technical specifications of the imported goods; and
(ii) that the said goods are intended for the purpose of and use by the defence forces only
and recommends the grant of exemption to the imported goods;
(b) the importershall, at the time of import, furnish the said certificate to the Deputy Commissioner
of Customs or the Assistant Commissioner of Customs, as the case may be.
TABLE
Sl.
No. |
Chapter or
Heading or
Sub-heading
or tariff item |
Description of goods |
| (1) |
(2) |
(3) |
| 1. |
8406 82 00 |
Steam Turbines and other vapour turbines with output between 5-15 MW
for Naval craft |
| 2. |
8408 10 93 |
Compression Ignition Internal Combustion piston engine with
output more
than 3 MW for Naval craft |
| 3. |
8411 12 00 |
Turbojets, turbo-propellers and other gas turbines for Mig-29
K or LCA |
| 4. |
8411 21 00,
8411 22 00 |
Turbojets, turbo-propellers and other gas turbines for Multi-role or
Utility
Helicopters |
| 5. |
8487 10 00 |
Ships or boats propellers and blades required as Controllable
pitch
propellers for Naval craft |
| 6. |
8502 13 20,
8502 13 30,
8502 13 40 |
Electric generating sets with power output 1-3 MW |
| 7. |
8502 39 90 |
Electric generating sets with power output 1 MW and above |
| 8. |
8543 70 13 |
Mine detector for Mine Detection Sweep |
| 9. |
8705 90 00 |
Special purpose motor vehicle, other than those principally designed
for the
transport of persons or goods for Vehicle based Mine
scattering system |
| 10. |
84, 85,
8802 12 00,
or 90 |
(I) Helicopters of an unladen weight exceeding 2000 kg of the
following
types, -
(a) Military Helicopters with co-axial
intermeshing or tandem
rotors (KA 31, Kamov Ka 226, Chinook)
(b)
Military Helicopters with empty weight more than 3500 Kg
(Multi role
and utility helicopters, Apache AH 64E)
(II) Associated Role
Equipment, Ground Support Equipment, Ground
handling Equipment,
Ammunition, Special Maintenance Tools, Special
Test Equipment and
spares for goods mentioned at (I) above |
| 11. |
84, 85,
8802 20 00
or 90 |
(I) Aeroplanes and other aircraft of an unladen weight not exceeding
2000
kg required under the category of Military trainer aircraft
(II) Associated Role Equipment, Ground Support Equipment, Ground
handling Equipment, Ammunition, Special Maintenance Tools, Special
Test Equipment and spares for goods mentioned at (I) above |
| 12. |
84, 85,
8802 30 00
or 90 |
(I) Aeroplanes and other aircraft of an unladen weight exceeding
2000 kg,
but not exceeding 15,000 Kg required under the following
categories, -
(a)RPA for military use- Operating altitude more than
35000
feet (HALE-High Altitude Long Endurance);
(b)Fighter
aircraft (MMRCA, MRFA)
(II)Associated Role Equipment, Ground Support
Equipment, Ground
handling Equipment, Ammunition, Special Maintenance
Tools, Special
Test Equipment and spares for goods mentioned at (I)
above |
| 13. |
84, 85,
8802 40 00
or 90 |
(I) Aeroplanes and other aircraft of an unladen weight exceeding
15,000
Kg required under the following categories, -
(a) Carrier
Borne Fighter aircraft;
(b) Military Transport aircraft (C-130,
C-17);
(c) Flight Refueller aircraft;
(d) AWACS aircraft;
(e)
Recce and surveillance aircraft
(f) Amphibious aircraft;
(II)Associated Role Equipment, Ground Support Equipment, Ground
handling Equipment, Ammunition, Special Maintenance Tools, Special
Test Equipment and spares for goods mentioned at (I) above |
| 14. |
8803 |
Parts of goods of heading 8801 or 8802 |
| 15. |
8805 10 20 |
Deck Arrestor or similar gear required as Aircraft arrestor gears |
| 16. |
8906 90 00 |
Other vessels, including warships and lifeboats other than rowing
boats
required under the category of underwater vehicle/ platforms
for special
operations |
| 17. |
9301 10 |
Artillery weapons (for example guns, howitzers, and mortars) under
the
category of Guns (127 mm) |
| 18. |
9301 10 90 |
Artillery weapons under the category of Heli Portable Howitzer of
calibre
more than 150 mm and weight 4500 Kg or less |
| 19. |
9303 |
Rifles under the category of Sniper rifles .338 inch or more |
| 20. |
84, 85, 87, 90
or 9306 |
(I) Rockets with calibre more than 250 mm;
(II) Integrated Air
Defence Weapons Systems (IADWS);
(III)Vehicles, Launchers, Missiles
with containers, Guns, Radars,
Command posts, Sensor systems, Power
generation units, Maintenance
and repair equipment for goods
mentioned at (II) above |
| 21. |
84, 85, 90 or
9306 |
(I) The following goods, namely, -
(a) Ship launched missiles
with range 8-32 Km;
(b) Land based missiles range more than 100 Km;
(c) Torpedoes;
(d) shoulder fired surface to air missile;
(e)
Submarine launched land attack cruise missile;
(f) Harpoon anti-ship
missile;
(g) Medium range anti-ship missile
(II) Long range
Surface to Air Missile System (LR SAM)
(III) Missiles, Command and
control Units, Radars, self-propelled
launchers, Simulators,
Inflatable dummies, Vehicles, Power
generation units, Maintenance and
repair equipment for goods
mentioned at (II) above |
| 22. |
84, 85, 87,
9301 10 10 or
93 |
(I) Self-propelled Air Defence Gun Missile System
(II) Vehicles,
missiles, guns, radar, command and control post for goods
mentioned
at (I) above |
| 23. |
73, 84, 85, 90
or 93 |
(I) Parts, sub-parts, inputs for use in manufacture of AK-203 rifle;
(II) Machinery, Fixtures, Gauges, Tools and jigs for goods mentioned at
(I)
above. |
2. Nothing contained in this notification shall have effect on or after the 1st day of July, 2024.
[F. No. 334/3/2019–TRU]
(Ruchi Bisht)
Under Secretary to the
Government of India
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