Date: 2015-04-09Category: Extra OrdinaryState: Union GovernmentCountry: India
The Central Govt, 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 Govt. of India in the Ministry of Finance (Department of Revenue), No. 39-96-Customs, dated the 23rd July, 1996.
**Executive Summary:**
This notification, No. 26/2015-Customs, amends Notification No. 3996-Customs, dated July 23, 1996, to include an exemption for specific goods required for the Airborne Early Warning and Control (AEWC) System Programme. This exemption is applicable to authorized works of the Ministry of Defence and designated AEWC Programme centers, subject to specific conditions. The exemption will not be in effect on or after January 1, 2016.
**Key Points / Main Content:**
* **Amendment:** This notification introduces an amendment to the existing customs regulations.
* **Exemption Scope:**
* Provides a customs duty exemption for specific goods imported for the Airborne Early Warning and Control (AEWC) System Programme.
* Eligible goods include:
* Aircrafts, aircraft parts, and related ground handling equipment.
* Radars, ESM, CSM, RWR, CMDS, MAWS, communication equipment, and related components.
* Electronic components, simulators, hardware, and software.
* Machinery, equipment, instruments, fittings, components, spares, raw materials, and related items.
* Computer hardware, software, accessories, and consumables.
* **Eligibility Criteria:**
* The exemption applies if the goods are imported by:
* Authorized works of the Ministry of Defence.
* Centers of the Airborne Early Warning and Control (AEWC) Programme, as designated by a Deputy Secretary or higher within the Ministry of Defence.
* **Conditions for Exemption:**
* The authorized works center must provide a list of goods with descriptions certified by the Programme Director, Programme Office AEWC, Centre for Air Borne System, Bangalore, confirming that:
* The goods are required for the AEWC Programme.
* The import of these goods is authorized by the Ministry of Defence under the AEWC Programme.
* The goods will be used solely for the AEWC Programme.
* **Validity:** The exemption will not be valid on or after January 1, 2016.
**Impact Analysis:**
**Ministry of Defence and Authorized Works/Centers:**
* Impact: Benefits from customs duty exemptions on goods imported for the AEWC Programme, reducing costs.
* Action Required: Ensure compliance with the conditions, including proper certification and usage of goods for the specified program. Designate centers by an officer not below the rank of Deputy Secretary.
**Customs Officials (Joint/Deputy/Assistant Commissioners):**
* Impact: Responsible for verifying the eligibility and compliance of imports claiming the exemption.
* Action Required: Review and process import documentation, ensuring that the goods meet the specified criteria and that the necessary certifications are provided.
**Programme Director, Programme Office AEWC, Centre for Air Borne System, Bangalore:**
* Impact: Responsible for certifying the list of goods.
* Action Required: Provide certifications confirming that the goods are required for the AEWC Programme.
Key Entities Referenced
Customs Act, 1962: The primary legislation that empowers the Central Government to issue notifications regarding customs duties and exemptions.
Central Government: The governing authority responsible for issuing the notification and amendments related to customs exemptions.
Ministry of Finance: The ministry under which the Department of Revenue operates, responsible for financial matters including customs.
Department of Revenue: The department within the Ministry of Finance responsible for revenue collection, including customs duties.
Airborne Early Warning and Control AEWC System Programme: A defense program that is the beneficiary of the customs duty exemptions outlined in the notification.
Ministry of Defence: The government body responsible for national defense, which authorizes imports under the AEWC Programme.
Centre for Air Borne System, Bangalore: An office within the AEWC program that certifies the goods being imported are required for the program's purpose.
New Delhi: The location where the notification was issued.
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1633 GI/2015 (1)2 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(i)]
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संशोिधत क(cid:23) गई ।
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATION
New Delhi, the 9th April, 2015
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:—¹Hkkx IIµ[k.M 3(i)º Hkkjr dk jkti=k % vlk/kj.k 3
(1) (2) (3)
“31B. The following goods, required for the Airborne Early If,-
Warning and Control (AEW&C) System Programme (a) the said goods are imported by authorised works
of Ministry of Defence,- centers of the Airborne Early Warning and Control
(AEW&C) Programme, as may be designated by an officer
(i) aircrafts, aircraft parts, aircraft engines, aircraft not below the rank of Deputy Secretary to the
engine parts, including ground handling equipment of Government of India in the Ministry of Defence; and
aircrafts for defence use;
(b) the authorised works centre produces to the Joint
(ii) radars, ESM, CSM, RWR, CMDS, MAWS, Commissioner of Customs or the Deputy Commissioner of
Communication and their related components/parts, Customs or the Assistant Commissioner of Customs, as the
Electronic components/boards, simulators and related case may be, at the time of import, in each case, a list of
hardware /software; the said goods with their relevant description duly certified
by the Programme Director, Programme Office AEW&C,
(iii) machinery, equipments including test Centre for Air Borne System, Bangalore, to the effect
equipments, instruments, fitting devices, components, that -
spares, jigs and fixtures, dies, tools, moulds,
accessories, raw materials, castings, forgings, piping, (i) the said goods mentioned in the list are required for the
tubing, consumables, mockup and models; purposes of the AEW&C;
(iv) computer hardware, computer software, (ii) the import of the said goods mentioned in the list are
accessories and consumables. 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.”.
[F.No.354/32/2006 –TRU]
AKSHAY JOSHI, Under Secy.
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.
Printed by the Manager, Government of India Press, Ring Road, Mayapuri, New Delhi-110064
and Published by the Controller of Publications, Delhi-110054.