Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Exemption to firearms and ammunitions when imported as personal baggage or gift by

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... y 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(hereinafter referred to as the said goods) of the description specified in column (2) of the Table hereto annexed and falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), from so much of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... baggage, or as gifts exempted from the Import Trade Control restrictions, or covered by Customs Clearance Permit or Import License issued by the Director General of Foreign Trade; and (ii) the goods are for the use of a renowned shooter who has been certified as such by the National Rifle Association. Explanation : For the purpose of this notification, renowned shooter means a p .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... em (i) The said goods have been imported as personal baggage, or as gifts exempted from the Import Trade Control Restriction, or covered by Customs Clearance permit or Import Licence issued by the Director General of Foreign Trade; and (ii) the goods are for the use of a renowned shot. Explanation - renowned shot means a person certified by the National Rifle Associa .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates