Exemption by special order (Under Section 25 (2))

The Central Government can grant exemption under exceptional circumstance and the
circumstance should be stated in the order of exemption. Accordingly exemption is granted in
respect of:
(a) Specified “life-Saving drugs” or equipment for Government hospitals
(b) High dignitaries
(c) Articles of utility imported by disabled and handieapped persons.
(d) Instruments imported for fairs/exhibitions.
(e) Import of empty cylinders for reexport with filled gas.
(f) Imports by Indian Navy
(g) Equipment imported by police, ministry of defence.
(h) Imports of computer software, research material, scientific equipment by universities,
research institutions etc.
(i) Trophies, medals and cups awarded to Indian team, special sports goods by reputed
players etc.
General Exemption:
General exemptions are existing exemptions to specified goods being extended to public-
funded research institutions. Similarly bonafide gifts upto a value of Rs.2,000 are exempted from
restrictions and can be importal through courier. Moreover, in any case no duty will be leviable if
the total amount of duty is RS. 100 or less.
Exemption to ONGC/IOC:
Specified capital goods and consumables imported by ONGC or INDIAN OIL for
petroleum operations have been exempted.
Other exemptions:
The Central Government is empowered to grant exemptions from payment of customs duty
for goods of:
(a) Strategic nature
(b) Secret nature
(c) Goods for charitable purpose.