Notification No. 271/58-Cus Dated 25-10-58

Exemption available on articles to be re-imported by Army after a tour of service abroad-In exercise of the power conferred by Section 23 of the Sea Customs Act, 1878 (8 of 1878), as in force in India and as applied to the State of Pondicherry, the Centrel Government hereby exempts articles imported in to India or the State of Pndicherry by or along with a unit or the Army, the Navy or the Air Force on the occasion of its return to India after a tour of service abroad, are exempt from the whole of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975); and from the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act:

Provided that such articles are proved to the satisfaction of the Customs Commissioner to have been exported by or along with such unit on the occasion of its departure from India or the State of Pondicherry on such tour.

as amended by Notification No. 128/86-Cus dt 17-2-1986 and No. 101/95-Cus dt 26-5-1995