TMI BlogExemption to import of Vehicles and parts by tourists under triptyque or carnet de passageX X X X Extracts X X X X X X X X Extracts X X X X ..... integrated tax and goods and services compensation cess ] leviable thereon to the extent indicated in the corresponding entry in column (3) of the said Table, subject to the conditions specified in the corresponding entry in column (4) thereof. TABLE Sl.No. Name of Goods Extent of Exemption Conditions of Exemption 1 2 3 4 1. (a) Vehicles as defined in Article 1 of the Convention. (b) Fuel and component parts referred to in Article 3 and 4 respectively of the convention. Whole of the duty of Customs leviable thereon under the Fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tention of the vehicle in India after such re-import, will be added to the period of its retention in India after first importation: Provided further that where the Central Government or the Commissioner of Customs is satisfied that it is necessary in the public interest so to do, it may extend the period of six months by a further period of six months (3) Generally subject to the provisions of the convention. 2. Vehicle (including component parts) referred to in the Convention which is permitted to be imported in accordance with the conditions, specified against serial number 1 above and which, on account of accident requiring repairs of the vehicle or due to death or illness of the holde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the amount of drawback calculated by taking into account the use of the vehicle from the date of its first entry into India to the date on which the vehicle is finally re-exported. The holder of carnet continues to remain in India during the period of retention of the vehicle in India. Explanation : In this notification Convention means the Customs Convention on the Temporary Importation of private road vehicles. 2. Nothing contained in this notification shall apply to: (a) legal persons referred to in Article 1(e) of the Convention; (b) persons normally resident outside India, who on the occasion of temporary visit to India take up paid employment or any other form of gainful occupa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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