TMI BlogEffective 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 IndiaX X X X Extracts X X X X X X X X Extracts X X X X ..... ce (Department of Revenue) No. 137/1990- Customs, dated the 20th March,1990, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.367(E), dated the 20th March, 1990 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 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ears immediately preceding the transfer of residence and has not availed this concession in the preceding three years; (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) 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 such goods shall not exceed rupees five la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pacity above 300 litres or its equivalent. 5. Deep Freezer. 6. Video camera or the combination of any such video camera with one or more of the following goods, namely:- (a) television receiver; (b) sound recording or reproducing apparatus; (c) video reproducing apparatus. 7. Cinematographic films of 35mm and above. 8. Gold or silver, in any form, other than ornaments. Explanation .- For the purpose of this notification,- (i) short visits, if any, made by the person referred to in clause (b), during the aforesaid period of two years shall be ignored if ..... X X X X Extracts X X X X X X X X Extracts X X X X
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