Customs Notification No- 102/2011 dated 18.11.2011
Relating to customs duty exemption to Ministry of Defence for goods imported for the use in MR-SAM project

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."

[F.No.354/243/2010 -TRU]

(Raj Kumar Digvijay)
Under Secretary to the Government of India

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.