Customs exemption for antique books and imported works of art, subject to museum use, undertaking and certification. 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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Provisions expressly mentioned in the judgment/order text.
Customs exemption for antique books and imported works of art, subject to museum use, undertaking and certification.
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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