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of <h1>Customs Duty Exemption for Returning Indians on Goods Worth Up to Rs. 75,000 Under Transfer of Residence Rules 1978.</h1> The notification outlines the exemption of customs duty on specified goods imported by individuals returning to India after residing abroad for at least one year or under the Transfer of Residence Rules, 1978. These goods, listed in two tables, include items like video cassette players, washing machines, and personal computers. For eligibility, individuals must meet criteria such as having stayed abroad for a specified period and declaring possession of goods before customs clearance. The exemption applies to goods valued up to Rs. 75,000 for individuals and Rs. 5 lakhs for families. This notification took effect on April 1, 1990, and has been amended multiple times.
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