Seeks to further amend notification No. 19/2019-Customs dated the 6th July, 2019 so as to extend the exemption from BCD and IGST on specified military equipment, if imported by DPSUs and PSUs for the defence forces vide Notification No. 03/2020-Customs dated 2nd February, 2020.

Government of India
Ministry of Finance
(Department of Revenue)

Notification No. 03/2020-Customs

New Delhi, the 2nd February, 2020

G.S.R. 63(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. 19/2019- Customs, dated the 6th July, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 476(E), dated the 6th July, 2019, namely:-

In the said notification, in the opening paragraph, for the words “the Ministry of Defence, Government of India or the defence forces”, the words “Ministry of Defence or the Defence forces, or the Defence Public Sector Units or other Public Sector Units, for the Defence forces” shall be substituted.

[F. No. 334/2/2020-TRU]

(Gaurav Singh)

Deputy Secretary to the Government of India

Note: The principal notification No. 19/2019- Customs, dated the 6th July, 2019, was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 476(E), dated the 6th July, 2019, and was last amended by notification No. 35/2019-Customs, dated 30th September, 2019, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R 728(E), dated the 30th September, 2019.

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