Customs duty exemption for Indian goods exported for Government display abroad, subject to non-sale, certification and validity limit. Goods produced or manufactured in India exported for display in Government of India showrooms abroad or at foreign exhibitions or fairs are exempt from the whole of customs duty under section 25(1) of the Customs Act, 1962, provided such goods are not sold or otherwise disposed of abroad, and where exported for exhibitions or fairs a duly authorised officer must certify Government participation; the notification is subject to a sunset provision ending the exemption after 31 March 2029.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Customs duty exemption for Indian goods exported for Government display abroad, subject to non-sale, certification and validity limit.
Goods produced or manufactured in India exported for display in Government of India showrooms abroad or at foreign exhibitions or fairs are exempt from the whole of customs duty under section 25(1) of the Customs Act, 1962, provided such goods are not sold or otherwise disposed of abroad, and where exported for exhibitions or fairs a duly authorised officer must certify Government participation; the notification is subject to a sunset provision ending the exemption after 31 March 2029.
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