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Exemption from additional duty to goods of heading 98.04 (other than tobacco products).-In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods (other than tobacco products), falling under heading No. 98.04 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from the Whole of the additional duty leviable thereon under section 3 of the second mentioned Act:

Provided that such exemption shall not apply to Colour Television Sets imported into India under and in accordance with the Order of the Government of India in the Ministry of Commerce No. 29/82, dated the 11th October, 1982 (relating to Open General Licence No. 23/82, dated the 11th October, 1982), made under section 3 of the Imports and Exports (Control) Act, 1947 (18 of 1947).

[Notification No. 318- Cus., dated 02-08-1976 as amended by Notifications No. 227-Cus., dated 11-10-1982; No. 263-Cus., dated 01-12-1982 and No.204/86-Cus., dated 07-03-1986.]

Exemption from additional duty to baggage.- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 194- Customs, dated the 26th September, 1980, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts all goods falling under heading No. 98.03 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India by a passenger or a member of the crew as baggage, from the whole of the additional duty leviable thereon under section 3 of the said Custom Tariff Act. [Notification No. 183/86-Cus., dated 01-03-1986 as amended by Notification No. 48/96-Cus., dated 23-07-1996.]

Effective rate of duty on baggage.- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 58-Customs, dated 1st March, 1983, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts articles falling under Heading No. 98.03 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) specified in column (1) of the Table hereto annexed, when imported into India by a passenger or a member of a crew as baggage, from so much of the duty of customs leviable thereon which is specified in the said First Schedule, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (2) of the said Table.

Explanation.--- Where the value of any one article exceeds the duty free allowance admissible to such passenger or member under the Baggage Rules, 1994, the amount of duty shall be calculated only on the value in excess of the duty free allowance so admissible to the extent not availed of by such passenger or member for clearing any other article of baggage, if any.

2. Nothing contained in this notification shall apply to—

3. This notification shall come into force on the 1st day of April, 1990.

[Notifications No.-136/90-Cus., dated 20-03-1990 as amended by Notification No. 113/92-Cus., dated 01-03-1992; No. 158/92- Cus., dated 08-04-1992; No. 84/93-Cus., dated 28-02-1993; No. 131/93-Cus., dated 15-06-1993; No. 92/94-Cus., dated 01-03-1994; No. 130/94-Cus., dated 15-06-1994; No. 66/95-Cus., dated 16-03-1995; No. 48/96-Cus., dated 23-07-1996; No. 19/97-Cus., dated 01-03-1997 and No. 28/98-Cus., dated 02-06-1998.]

Effective rate of basic duty on specified goods imported as baggage.--- In exercise of the powers conferred by sub-section(1) of section 25 of the Cus-toms Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods specified in column (2) of the Table annexed hereto, falling under Heading No. 98.03 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported by-

1. any person holding a valid passport issued under the Passports Act, 1967 (15 of 1967) and returning to India after having stayed abroad for at least 365 days during the two years immediately preceding the date of arrival in India, or
2. any person on a bona fide transfer of residence to India as part of his bona fide baggage,-

from so much of the duty of customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the rate of 25% ad valorem, subject to the following conditions, namely:-

In case of (a) above,-

In case of (b) above,-

1. such person has been residing abroad for a minimum period of two years immediately preceding the transfer of residence and has not availed this concession in the preceding three years;
2. such person affirms by a declaration that the goods have been in his possession abroad or, the goods are purchased by such person at the time of his arrival, but before clearance from customs, from the duty free shop located in the arrival hall of the international airports;
3. Omitted; the goods (other than those purchased from the duty free shops at the time of arrival of such passenger) not accompanying such passenger were shipped or despatched or arrived within the time limits specified in the Baggage Rules, 1998;
4. not more than one unit of each item of such goods shall be permissible per family and the person claiming the benefit of this notification affirms by a declaration that no other member of the family had availed of, or would avail of, the benefit of this notification in respect of that item; and
5. the total aggregate value of such goods shall not exceed rupees one lakh fifty thousand.

Explanation: For the purpose of this notification,-

(i) * * * *

(ii) short visits, if any, made by the person referred to in clause(b), during the aforesaid period of 2 years shall be ignored if the total duration of stay on such short visit does not exceed six months and shortfall upto a period of two months in a person’s stay abroad may be condoned by the Assistant Commissioner of Customs or Deputy Commissioner of Customs if he is satisfied that the person’s early return to India has been caused by his availing of the terminal leave or a vacation or by any other special circumstances, provided that on sufficient cause being shown by the person concerned, the Commissioner of Custom may condone the period of stay in India in excess of six months.{* Substituted by M.F. (D.R.) Notification No. 61/99-Cus., dated 04-05-1999.}

(iii) "family" includes all persons who are residing in the same house and form part of the same domestic establishment.. Provided that on sufficient cause being shown by the person concerned, the Commissioner of Customs may condone the period of stay in India in excess of six months.

2. This notification shall come into force on the 1st day of April, 1990.

[Notification No. 137/90-Cus., dated 20-03-1990 as amended by Notification No. 156/90-Cus., dated 27-03-1990; No. 164/90-Cus., dated 30-03-1990; No. 39/91-Cus. (N.T.), dated 31-05-1991; No. 106/91-Cus., dated 25-07-1991; No. 46/92-Cus.(N.T.), dated 19-06-1992; No. 3/93-Cus. (N.T.), dated 15-01-1993; No. 8/93-Cus., dated 17-02-1993; No. 92/94-Cus., dated 01-03-1994; No. 101/95-Cus., dated 26-05-1995 and No. 49/98-Cus., dated 18-07-1998.]

Exemption to bona fide gifts imported by post or air freight.----- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 107/91-Customs, dated the 25th July, 1991, the Central Government being satisfied that it is necessary in the public interest so to do, hereby exempts bona fide gifts as are exempted from any prohibition in respect of the import thereof under the Foreign Trade (Development and Regulation) Act, 1992 (22 of 1992) and either imported by a courier as defined in the Courier Imports (clearance) Regulations, 1995, or falling under heading 98.04 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) from the whole of the duty of customs leviable thereon under the said First Schedule and the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act:

"Provided that the value of such bona fide gifts imported by post or as air-freight does not exceed rupees five thousand";

"Explanation- For the purposes of this notification, postal charges or the air-freight shall not be taken into account for determining the value limit of rupees five thousand".

[Notification No. 171/93-Cus., dated 16-09-1993 as amended by Notifications No. 100/95-Cus., dated 26-05-1995; No. 101/95-Cus., dated 26-05-1995; No. 28/98-Cus., dated 02-06-1998 and No. 87/99- Cus., dated 06-07-1999.]

Effective rate of duty for Gold including ornaments imported by passenger.- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 117/92-Customs, dated the 1st March, 1992, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts gold, in any form including ornaments (but excluding ornaments studded with stones or pearls), when imported into India by an eligible passenger, from so much of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as is in excess of the amount calculated at the rate of Rs. 400 per ten grams and the whole of the additional duty leviable thereon under section 3 of the Customs Tariff Act, 1975 (51 of 1975), subject to the following conditions, namely:-

1. the duty at the rate specified above shall be paid in convertible foreign currency;
2. the quantity of such gold shall not exceed * [ten kilograms] per eligible passenger; and {* substituted (w.e.f. 01-01-1997) by Notification No. 1/97-Cus., dated 01-01-1997}
3. the gold is either carried by the eligible passenger at the time of his arrival in India or is imported by him within fifteen days of his arrival in India.

2. Notwithstanding anything contained in paragraph 1, the exemption under this notification shall also apply to gold taken delivery of by an eligible passenger from a customs bonded warehouse of the State Bank of India or the Minerals and Metals Trading Corporation Limited, subject to the conditions (a) and (b) of paragraph 1 and subject to further condition that such eligible passenger files a declaration in the prescribed form before the proper officer of customs at the time of his arrival in India declaring his intention to take delivery of the gold from such a customs bonded warehouse and pays the duty leviable thereon before his clearance from customs.

Explanation.- For the purposes of this notification, "eligible passenger" means a passenger of Indian origin or a passenger holding a valid passport, issued under the Passports Act, 1967 (15 of 1967), who is coming to India after a period of not less than six months of stay abroad; and short visits, if any, made by the eligible passenger during the aforesaid period of six months shall be ignored if the total duration of stay on such visits does not exceed thirty days and such passenger has not availed of the exemption under this notification at any time of such short visits.

3. This notification shall come into force on the 1st day of November, 1994. [ Notification No. 171/94-Cus., dated 30-09-1994 as amended by Notifications No. 1/97-Cus., dated 01-01-1997; No. 28/98-Cus., dated 02-06-1998 and No. 2/99-Cus., dated 04-01-1999.]

Effective rate of duty for Silver including ornaments when imported by a passenger.----- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 4/93-Customs, dated the 8th February, 1993, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts silver, in any form including ornaments (but excluding ornaments studded with stones or pearls), when imported into India by an eligible passenger, from so much of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), as is in excess of the amount calculated at the rate of Rs. 500 per kilagram and the whole of the additional duty leviable thereon under section 3 of the Customs Tariff Act, 1975 (51 of 1975), subject to the following conditions, namely:-

1. the duty at the rate specified above shall be paid in convertible foreign currency;
2. the quantity of such silver shall not exceed one hundred kilograms per eligible passenger; and
3. the silver is either carried by the eligible passenger at the time of his arrival in India or is imported by him within fifteen days of his arrival in India.

2. Notwithstanding anything contained in paragraph 1, the exemption under this notification shall also apply to silver taken delivery of by an eligible passenger from a customs bonded warehouse of the State Bank of India or the Minerals and Metals Trading Corporation Limited, subject to the conditions (a) and (b) of paragraph 1 and subject to further condition that such eligible passenger files a declaration in the prescribed form before the proper officer of customs at the time of his arrival in India declaring his intention to take delivery of the silver from such a customs bonded warehouse and pays the duty leviable thereon before his clearance from customs.

Explanation.- For the purpose of this notification, " eligible passenger" means a passenger of Indian origin or a passenger holding a valid passport, issued under the Passports Act, 1967 (15 of 1967), who is coming to India after a period of not less than six months of stay abroad; and short visits, if any, made by the eligible passenger during the aforesaid period of six months shall be ignored if the total duration of stay on such visits does not exceed thirty days and such passenger has not availed of the exemption under this notification at any time of such short visits.

3. This notification shall come into force on the 1st day of November, 1994.

[Notification No. 172/94-Cus., dated 30-09-1994.]

Concessional rate of duty for specified goods imported by a passenger as baggage.------ In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52of 1962), the Central Government, being satis-fied that it is necessary in the public interest so to do, hereby exempts the goods specified in column (2) of the Table hereto annexed and falling under heading No. 98.03 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India by a passenger as baggage, from so much of that portion of the duty of customs leviable thereon under the said First Schedule, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table, but for the classification of such goods under heading No. 98.03 of the said First Schedule, subject to the Conditions, if any specified in the corresponding entry in column (4) of the said Table.

Table

Description	Rate	Condition
Sl. no. 1
The following namely:- (i) Goods specified in the notifications of the Government of India in the Ministry of Finance (Department of Revenue and Banking, Department of Revenue and Insurance or Department of Revenue, as the case may be) Nos. 174/66-Customs, dated the 24th September, 1966, 80/70-Customs, dated the 29 August, 1970, 207/89-Customs, dated the 17th July, 1989, 148/94-Customs, dated the 13th July, 1994(S. Nos. 5 and 6), 154/94-Customs, dated the 13th July, 1994 and 51/96-Customs, dated the 23rd July, 1996; (ii) The goods specified in the Table to the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 16/2000-Customs, dated the 1st March, 2000 against S. No. 80 (in column (3) at items No. (A) and (C)), 115, 129,130 (only blank travellers cheques), 132,236,311, 320, 323, 325 and 327 (iii) The goods specified against items Nos. A and B of the Table to the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 37/96-Customs, dated the 23rd July, 1996.	Rate specified in the said notifications	Conditions, if any, specified in the said notifications
Sl. no. 2
Newspapers (including periodicals) falling within heading No. 49.02, music manuscripts falling within heading No. 49.04, topographical plans falling within heading No. 49.05, plans, drawings and designs falling within heading No. 49.06, postage stamps falling within heading No. 97.04 and medals falling under heading No. 97.05, of the First Schedule to the said Customs Tariff Act.	Rate specified in the said first Schedule

[Notification No. 49/96-Cus., dated 23-07-1996 as amended by Notifications No. 23/97-Cus., dated 04-03-1997; No. 28/98-Cus., dated 02-06-1998; No. 37/99-Cus., dated 09-04-1999 and No. 20/2000-Cus., dated 01-03-2000.]