GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Dated- 9th April, 2015
Notification No. 26/2015-Customs
G.S.R.276 (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 amendment 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.31A and the entries relating thereto, the following S.No. and the entries shall be inserted, namely:-
|“31B.||The following goods, required for the Airborne Early Warning and Control (AEW&C) System Programme of Ministry of Defence,-i) aircrafts, aircraft parts, aircraft engines, aircraft engine parts, including ground handling equipment of aircrafts for defence use;
ii) radars, ESM, CSM, RWR, CMDS, MAWS, Communication and their related components/parts, Electronic components/boards, simulators and related hardware /software;
iii) machinery, equipments including test equipments, instruments, fitting devices, components, spares, jigs and fixtures, dies, tools, moulds, accessories, raw materials, castings, forgings, piping, tubing, consumables, mockup and models;
iv) computer hardware, computer software, accessories and consumables.
|If,-(a) the said goods are imported by authorised works centers of the Airborne Early Warning and Control (AEW&C) 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 Joint Commissioner of Customs or 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 AEW&C, Centre for Air Borne System, Bangalore, to the effect that –
i) the said goods mentioned in the list are required for the purposes of the AEW&C;
(ii) the import of the said goods mentioned in the list are authorized by the Ministry of Defence under AEW&C Programme and the said goods shall be used only for the purpose of the AEW&C Programme.
Explanation. – Nothing contained in this exemption shall have effect on or after the 1st day of January, 2016.”.
Under Secretary to the Government of India
Note:- The principal notification No.39/96-Customs dated the 23rd July, 1996 was published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i) vide number G.S.R. 291 (E), dated the 23rd July,1996 and last amended vide notification No. 27/2014-Customs dated the 18th September, 2014, published in Gazette of India, Extraordinary part II, Section 3, Sub-section (i) vide number G.S.R.674 (E), dated the 18th September, 2014.