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Effective rates of basic duty of customs on specified goods imported by persons returning to India after a period of not less than 365 days of stay abroad during previous 2 years or under bona fide transfer of residence to India

Effective rates of basic duty of customs on specified goods imported by persons returning to India after a period of not less than 365 days of stay abroad during previous 2 years or under bona fide transfer of residence to India - Customs - 27/2016 - Dated:- 31-3-2016 - GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 27/2016-Customs New Delhi, the 31st March, 2016 G.S.R. 380 (E) - In exercise of the powers conferred by sub-section (1) of section 25 of the Customs .....

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do, hereby exempts the goods specified in column (2) of the each of Table I and Table II annexed hereto, falling under Heading No. 9803 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported by- (a) any person holding a valid passport issued under the Passports Act, 1967 (15 of 1967) and returning to India after having stayed abroad for at least 365 days during the two years immediately preceding the date of arrival in India, or (b) any person on a bona fide transfer .....

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n working abroad and is returning to India after having stayed abroad for at least 365 days during the preceding two years immediately preceding the date of arrival in India; (ii) the goods (other than those purchased from the duty free shops at the time of arrival of such passenger) not accompanying such passenger were shipped or despatched or arrived within the time limits specified in the Baggage Rules, 2016; (iii) such person should not have availed this concession in the preceding three yea .....

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ime of arrival of such passenger) not accompanying such passenger were shipped or despatched or arrived within the time limits specified in the Baggage Rules, 2016; (iii) not more than one unit of each item of such goods shall be permissible per family and the person claiming the benefit of this notification affirms by a declaration that no other member of the family had availed of, or would avail of, the benefit of this notification in respect of that item; and (iv) the total aggregate value of .....

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