Eximkey - India Export Import Policy 2004 2013 Exim Policy
CUS NTF NO. 312/1976 DATE 02/08/1976

Exempts articles

AS AMENDED BY 232/84, 134/90, 84/93

Articles specified in table annexed hereto are exempt from the so much of that portion of the duty of customs as is in excess of 45% ad valorem and from the whole of the additional duty leviable thereon under section 3 of the Customs Tariff Act.

TABLE
    1. Omitted.
    2. A sword comprising part of the regular equipment of Commissioned Officers(including Branch list Officers of the Navy and Junior Commissioned Officers of the Army);
    3. Morris tubes imported by or on behalf of Officers Commanding Indian regiments or volunteer corps for the instruction of their men;
    4. Ammunition not exceeding 100 rounds imported by or on behalf of an Officer referred to at serial number I above, along with and for use with a revolver or pistol imported by him;
    5. Patent ammunition for Morris tubes, imported by or on behalf of Officers Commanding Indian regiments or volunteer corps, for the instruction of their men;
    6. Swords for presentation as Army, Navy, Air Force or Volunteer prizes;
    7. Arms forming parts of military, equipment of Officers and non-commissioned Officers of foreign armies detailed for training at Army Schools of Instructions in India.
    8. Goods covered by Chapter 93 of the First Schedule to the Customs Tariff Act,1975 (51 of 1975), when imported into India by the Central Government or a State Government or shipped on the order of a Department of the Central Government or a State Government and appropriated to such order at the time of shipment.

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