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Indian Customs and Baggage Rules |
Notification No.
137/90-Customs
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 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 -
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(a) |
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 |
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(b) |
any person on a
bonafide transfer of residence to India as part of his
bona fide baggage, - |
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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 30% ad valorem, subject to the following
conditions, namely
:- |
In case of (a) above,
-
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(i) |
such person
has been working abroad and is returning to India on
termination of such work after having stayed abroad
for at least 365 days during the two years immediately
preceding the date of arrival in
India; |
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(ii) |
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; |
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(iii) |
Omitted; |
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(iv) |
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; and |
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(v) |
in respect of
such goods not more than one unit shall be permissible
to such person and the total aggregate of value of
such goods including other goods imported free of duty
by him under rule 5 of the Baggage Rules, 1998, shall
not exceed rupees seventy five
thousand. |
In case of (b) above,
-
|
(i) |
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; |
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(ii) |
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; |
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(iii) |
Omitted; |
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(iv) |
the goods
(other than those purchased from the duty free shops
at the time of arrival of such passenger) not
accompanying such passenger were shipbed or despatched
or arrived within the time limits specified in the
Baggage Rules, 1998; |
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(v) |
not more than
one unit of each item of such goods shall be
permissible per family an\d 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 |
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(vi) |
the total
aggregate value of such goods shall not exceed rupees
five
lakhs. |
Table
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S.No. |
Goods |
|
(1) |
(2) |
|
1. |
Colour
Television/Monochrome Television. |
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2. |
Video Cassette
Receiver/Video Cassette Player/VideoTelevision
Receiver/Video Cassette Disc Player. |
|
3. |
Digital Video
Disc Player |
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4. |
Video Home
Theatre System |
|
5 |
Washing
machines. |
|
6 |
Electrical/Liquefied Petroleum Gas Cooking Rangeb
with four or more burners |
|
7 |
Dish
washers. |
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8 |
Music
systems. |
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9 |
Personal
computers/ Desktop Computer. |
|
10 |
Notebook
Computer/Laptop Computer |
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11 |
Air-conditioners. |
|
12 |
Refrigerators. |
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13 |
Deep
freezers. |
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14 |
Micro wave
ovens. |
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15 |
Video camera or
the combination of any such video camera with one
or more of the following goods, namely :
-
(a)
television receiver;
(b) sound recording or
reproducing apparatus;
(c) video reproducing
apparatus;
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16 |
Word processing
machine. |
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17 |
Fax
Machine. |
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18 |
Portable
Photocopying
Machine |
Explanation : For the
purpose of this notification, -
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(i) |
Omitted |
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(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 up to 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 Customs may condone the period of
stay in India in excess of six
months. |
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(iii) |
"family"
includes all persons who are residing in the same
house and form part of the same domestic
establishment. |
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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 20-3-1990 as amended by
Notifications No. 156/90-Cus., dated 27-3-1990; No.
164/90-Cns., dated 30-3-1990; 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 15-1-1993; No. 8/93-Cus., dated 17-2-1993; No.
92/94-Cus., dated 1-3-1994; No. 101/95-Cus., dated 26-5-1995 ,
No. 49/98-Cus., dated 18-7-1998; No. 20/2001-Cus, dated
01-03-2001and 24/2002 dt.01-03-2002.
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