Amends the Transfer of Residence Rules, 1978 so as to extend the list of items not eligible for full exemption from customs duty. - 07/90 - Customs - Non Tariff
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Import exemption restrictions: specified household appliances and vehicles barred from duty-free transfer-of-residence relief, tightening customs relief. Substitutes Rule 3 of the Transfer of Residence Rules, 1978 to provide that specified items - including motor vehicles, vessels, aircraft, cinematograph films of 35 mm and above, colour and monochrome televisions, VCR/VCP/VTR, washing machines, certain cooking ranges, dish washers, music systems, personal computers, air-conditioners, microwave ovens, refrigerators and deep freezers - shall not be allowed to be imported free of duty under these rules.
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.
Import exemption restrictions: specified household appliances and vehicles barred from duty-free transfer-of-residence relief, tightening customs relief.
Substitutes Rule 3 of the Transfer of Residence Rules, 1978 to provide that specified items - including motor vehicles, vessels, aircraft, cinematograph films of 35 mm and above, colour and monochrome televisions, VCR/VCP/VTR, washing machines, certain cooking ranges, dish washers, music systems, personal computers, air-conditioners, microwave ovens, refrigerators and deep freezers - shall not be allowed to be imported free of duty under these rules.
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