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Exempts the goods described in Schedule I annexed hereto, when imported into India for display or use at an event specified in Schedule II.

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..... stoms, dated the 9th January, 1989, vide number G.S.R. 12 (E), dated the 9th January, 1989, except as respects things done or omitted to be done before such supersession, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods described in Schedule I annexed hereto, when imported into India for display or use at an event specified in Schedule II annexed hereto, 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 1 [ integrated tax leviable thereon under sub-section (7) of section 3, ] of the said Customs Tariff Act, 1975 subject to re-export and the conditi .....

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..... (3) the goods shall not be removed from the place of the event, without the permission of the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be; (4) the goods shall be capable of identification at the time of re-exportation; (5) the importer shall follow the procedure for proper identification of the goods, that may be specified by the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be; and (6) the goods shall be re-exported within a period of six months from the date of order permitting clearance of the goods issued under section 47 of the Customs Act, 1962 (52 of 1962) : Provided that where the import is by the Central Government, State Go .....

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..... of Customs or the Assistant Commissioner of Customs, as the case may be, is satisfied is reasonable, having regard to the nature of the event, the number of visitors to it and the extent of the exhibitors participation therein, subject to the conditions that the goods either imported as such or produced from imported materials at that event were,- (a) supplied free of charge to the visiting public at the event as samples, for individual use or consumption; or (b) consumed or destroyed in the course of demonstration; or (c) used up in constructing, furnishing or decorating the temporary stands of exhibitors at an event. 2. Nothing contained in the fourth proviso to condition (6) of paragraph 1 shall apply to,- (i) gems and je .....

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..... Film festival approved by the Central Government. 5. Representative meeting of an official or commemorative character. 6. Aero show organised by the Central Government. 7. Any demonstration before the Central Government, State Government or Union territory Administration, as the case may be. 8. Any event certified by an officer not below the rank of Joint Secretary to the Government of India in the Ministry administratively concerned to the effect that the event is approved and sponsored by the Government of India or State Government or Union territory Administration, as the case may be. Explanation .- The events specified in this Schedule shall not include exhibitions organised for private purposes in shops or business p .....

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