Customs exemption for artworks imported for public exhibition requires museum ownership, exhibition-use undertaking, culture ministry certificate, and ASI registration. Exempts works of art and certain antiquities imported for public exhibition from customs duty and integrated tax where the importing museum or gallery is the purchaser or owner, the importer submits an undertaking prohibiting sale or trade of the imported goods (with duty liability on breach), the importer produces a Ministry of Culture certificate confirming public access and museum/gallery premises, and antiquities are registered with the Archaeological Survey of India within ninety days of importation.
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 exemption for artworks imported for public exhibition requires museum ownership, exhibition-use undertaking, culture ministry certificate, and ASI registration.
Exempts works of art and certain antiquities imported for public exhibition from customs duty and integrated tax where the importing museum or gallery is the purchaser or owner, the importer submits an undertaking prohibiting sale or trade of the imported goods (with duty liability on breach), the importer produces a Ministry of Culture certificate confirming public access and museum/gallery premises, and antiquities are registered with the Archaeological Survey of India within ninety days of importation.
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