Exemption to articles re-imported by Armed Forces returning from service abroad - 271/1958 - Customs -Tariff

Superseded vide Notification No. 17/2017-Customs dated 21-04-2017 Exemption to articles re-imported by Armed Forces returning from service abroad - 25 th October, 1958 Notification No. 271/58-Customs In exercise of the powers conferred by section 23 of the Sea Customs Act, 1878 (8 of 1878), as in force in India and as applied to the State of Pondicherry, the Central Government hereby exempts articles imported into India or the State of Pondicherry by or alongwith a unit of the Army, the Navy or the Air force on the occasion of its return to India after a tour of service abroad, from the whole of the duty of Customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and from the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act. Provided that such articles are proved to the satisfactoin of the Customs Commissioner to have been exported by or along with such unit on the occasion of its departure from India or the State of Pondicherry on such tour. ----------------------------------- [Notfn. No.271/58-Cus. dt.25.10.1958 as amended by Notfn. Nos. 128/86 and 101/95].