Section 88(c) in Police Regulations, Bengal , 1943
(c)A police officer of or above the rank of Sub-Inspector or a Sergeant may, under item 80(3), Schedule I, Indian Tariff Act, 1934 (XXXII of 1934), import free of customs duty a revolver or pistol together with ammunition up to a maximum of 100 rounds per revolver or pistol on the certificate of the Inspector-General that the weapon and ammunition are imported by the officer, as part of his equipment. If the officer who desires to avail himself of this privilege, is in India, he shall apply to the Inspector-General for such certificate to be issued direct to the arms dealer or contractor from whom standardised revolvers and ammunition are obtained. A certificate will not be issued as a rule to an officer on probation or at all to an officer who is merely officiating as a Sub-Inspector or Sergeant.
