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        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.

        <h1>Customs exemption for antique books and imported works of art, subject to museum use, undertaking and certification.</h1> Exempts from customs duty works of art created abroad by Indian artists and books that are antiques over one hundred years old when imported, subject to conditions: the importer must be the purchasing museum or gallery, give an undertaking to use the goods for public exhibition and not sell them (with duty payable if breached), produce a government cultural certificate confirming public access and purpose-built premises, and register the antiquities with the national archaeological authority within ninety days of importation.

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