Circular No. 57/2002/Cus
10th September 2002
F.No. 354/208/2000-TRU
Government of India
Ministry of Finance and Company Affairs
Department of Revenue
Tax Research Unit
Subject: Full exemption from customs duty to goods imported for the Computerized Inventory Control Project of the Ministry of Defence- reg.
I am directed to invite attention to Sr. No. 10 of notification no. 39/96-Customs dated 23-7-96 which allows duty free imports of certain specified goods including computers, signal equipment including wireless equipment and component parts thereof used exclusively for defence services. In order to avail of the exemption, it is envisaged that the duty exemption certificate shall be signed by an officer not below the rank of a Joint Secretary to the GOI in the Ministry of Defence.
2. It has been brought to the notice of the Department that in certain instances the Customs authorities had not allowed the benefit of the customs duty exemption against a certificate issued by CSO, Headquarters Eastern Command (Major General).
3. On detailed examination of the issue, it is seen that as per the warrant of precedence listing equivalent ranks in the Defence Accounts vs. Army vs. Central Secretariat, issued by Ministry of Home Affairs vide circular dated 26.10.1968, a Major General in the Army is equivalent to a Joint Secretary in the Central Secretariat.
4. In view of the same, it would not be appropriate for the officers in the field to reject certificates signed by an officer of the rank of a Major General.
5. The above instructions may be brought to the notice of all concerned. Difficulties, if any, in the implementation of above instructions may be brought to the notice of the Board.
6. Kindly acknowledge receipt of this circular.
