Exemption to Missile Programme – yet another resurrection?
As per Sl. No. 14 of Notification No. 39/96 – cus dated 23.7.1996, Machinery, equipment, instruments, components, jigs, fixtures, dies, tools, raw materials, accessories and spares required for the purposes of Integrated Guided Missile Development Programme ( IGMDP ) of the Ministry of Defence.
is exempted from Customs duty if,
(a) the said goods are imported by authorised works centres of the IGMDP , 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) the authorised work centre produces to the Joint Commissioner of Customs or the Assistant Commissioner of Customs or Deputy 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 Member Secretary, Programme Management Board of the IGMDP , Defence Research and Development Laboratory, Hyderabad to the effect that the said goods mentioned in the list are required for the purposes of IGMDP , and that they are not manufactured in India and that the imports of the said goods mentioned in the said list are authorised by the Ministry of Defence under and for the purposes of the IGMDP and shall be used only for the purposes of the IGMDP .
Explanation. - Nothing contained in this exemption shall have effect on or after the 1st day of January, 2008.
So, obviously this exemption is not valid after 1.1.2008 and the good government has extended it till 1.1.2009, but after a month and four days on 4.2.2008.
What happens for the imports, if any, that took place between 1.1.2008 and 3.2.2008.
If your notifications are not kept simple and few in number, it is very difficult to keep track of them and renew them.
Incidentally when this notification was issued, the date of lapse was 1.1.2000 and it had been extended till 2008. By Notification No. 11/2000 - Customs, DATED : January 31, 2000 , it was extended till 1.1.2002 when it was already dead for 30 days. However the next extension was on time when by Notification No. 130/2001-Customs, DATED : December 24, 2001 , it was extended till 1.1.2006 and so was the next extension, when its validity was extended till 1.1.2008 by Notification No. 105/2005- Cus ., dated 28-12-2005 and now in 2008 they have again resurrected it after 34 days.
NOTIFICATION NO. ., Dated: February 4, 2008