CBIC extends the exemption provided to the Light Combat Aircraft Programme of the Ministry of Defence till December 03, 2021

Oct 01, 2019 | by Avantis RegTech Legal Research Team


The Central Board of Indirect Taxes and Customs (CBIC) on September 30, 2019 has further extends the exemption provided to the light combat aircraft programme of the Ministry of Defence till December 03, 2019.

However, for above exemption CBIC amends the Notification No. 39/96-Customs, dated July 23, 1996, namely:

(1)

(2)

(3)

18

Machinery, equipment, instruments, components, spares, tools, accessories, computer software, mockups and models, raw materials and consumables required for the purposes of Light Combat Aircraft Programme (LCAP) of the Ministry of Defence

If:

(a)    the said goods are imported by authorised works centres of the LCAP, as may be designated by an officer not below the rank of a Deputy Secretary to the Government of India, in the Ministry of Defence; and

(b)    such importers produce to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, at the time of import, in each case, a list of the said goods with their relevant description:

(1)    duly certified by the Senior Manager or the Assistant Director, Aeronautical Development Agency, to the effect that the goods mentioned in the said list are required for the LCAP of the Ministry of Defence, shall be used only for the LCAP and that they are not manufactured in India; and

(2)    duly certified also by an officer not below the rank of an Under Secretary to the Government of India in the Ministry of Defence to the effect that the imports of the goods mentioned in the said list are authorised by the Ministry of Defence under and for the purposes of the LCAP.

Explanation: Nothing contained in this exemption shall have effect on or after December 04, 2021.

[Notification No. 33 /2019-Customs]


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