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GENERAL EXEMPTIONS – EXPORT TARIFF

NOTE 1:

Export of confiscated goods. – In exercise of the powers conferred by section 23 of the Sea Customs Act, 1878 (8 of 1878), as in force in India as applied to the State of Pondicherry, the Central Government hereby exempts the following goods :-

"Goods imported but not allowed clearance on the ground of non-fulfillment of the requirements of Import Trade Control Regulations, confiscated by an order under section 182 of the Sea Customs Act, 1878 and allowed to be exported in lieu of confiscation, on payment of fine or otherwise."

[Notification No. 4-Cus., dated 8-1-1962.]

NOTE 2: [OMITTED]

NOTE 3: [OMITTED]

NOTE 4:

Exemption to goods exported to foreign countries for display in show-rooms of Government of India. – 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 produced or manufactured in India, when exported for display in the show-rooms of the Government of India in foreign countries or in the exhibitions or fairs held in foreign countries, from the whole of the duty of customs leviable thereon:

Provided that such goods are not sold or otherwise disposed of abroad:

Provided further that, in the case of goods exported for display in the exhibitions or fairs held in foreign countries, it is certified by a duly authorised officer of the Ministry of Commerce that the Government of India have agreed to participate in such exhibitions or fairs.

[Notification No. 16-Cus., dated 23-1-1965.]

NOTE 2:

Exemption to samples, gifts of mica, skins, etc., exported by post. – 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 –

1. every consignment of samples or gifts of mica and skins of reptiles and wild animals, the value of which does not exceed forty rupees; and
2. all goods (other than mica and skins of reptiles and wild animals), the value of which does not exceed three hundred rupees,

when exported by post, from the whole of the duty of customs leviable thereon under the Second Schedule to the Customs Tariff Act, 1975 (51 of 1975).

[Notification No. 325-Cus., dated 2-8-1976.]

NOTE 6:

Exemption to gifts or free samples exported by air out of India. – 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 gifts or free samples-

1. of all goods (other than block mica, skins of reptiles and wild animals); and
2. of block mica and of skins of reptiles and wild animals the value of which does not exceed fifty rupees,

when exported by air out of India, from the whole of the duty of customs leviable thereon under the Second Schedule to the Customs Tariff Act, 1975 (51 of 1975).

[Notification No. 326-Cus., dated 2-8-1976.]

NOTE 7: [OMITTED]