Exempts work of art imported for exhibition in a public museum or national institution

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..... 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description specified in column (2) of the Table below and falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (herein after referred to as the said Act), when imported into India, from the whole of the duty of customs leviable .....

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..... 3. Works of art namely memorials of a public character intended to be put up in a public place including, materials used or to be used in their construction, whether worked or not 1 4. 1 [Antiquities intended for public exhibition in a museum or art gallery] 1 and 2 .....

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..... th this condition, he shall be liable to pay, in respect of such quantity of the said goods as is proved to be not being so used for the specified purposes, an amount equal to the duty leviable on such quantity but for the exemption under this notification; and (iii) the importer produces a certificate issued by the Ministry of Culture in the Government of India, certifying that- (a) t .....

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..... it was read as, additional duty leviable thereon under section 3, 3. S. No. 1 and 5 omitted vide Not. 43/2017 - Dated 30-6-2017 , w.e.f. 1st day of July, 2017, before it was read as, 1. Works of art created abroad by Indian artists and sculptors, whether imported on the return of such artists or sculptors to India or imported by s .....

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