Exemption from duty to bona-fide gifts (excluding alcoholic drinks) imported through courier or falling under Heading No. 98.04. - 171/1993 - Customs -Tariff

Recinded vide Not. 27/2017 - Dated 30-6-2017 w.e.f. 1st day of July, 2017 Exemption from duty to bona-fide gifts (excluding alcoholic drinks) imported through courier or falling under Heading No. 98.04. 16 th September, 1993 Notification No. 171/93-Customs 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 bonafide 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 bonafide gifts imported by post or as air freight does not exceed 2 [rupees twenty 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 3 [ rupees twenty thousand] . **************** Notes:- (As amended by Notifications) No. 100/95-Cus, dated 26-5-1995; No. 28/98-Cus, dated 2-6-1998; No. 87/99-Cus, dated 6-7-1999; No. 28/2003-Cus, dated 1-3-2003 and No. 28/2008-Cus, dated 1-3-2008; 1. In the Explanation, for the words rupees five thousand , the words rupees ten thousand has been substituted vide notification no. 28/2008 Cus dated 1/3/2008 2. Substituted vide Not. 13/2016 - Dated 1-3-2016 , before it was read as, rupees ten thousand 3. Substituted vide Not. 13/2016 - Dated 1-3-2016 , before it was read as, rupees ten thousand 1