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of <h1>Customs Duty Exemption for Goods at Events: Conditions and Limitations under Customs Act, 1962.</h1> The notification exempts goods imported for display or use at fairs, exhibitions, or similar events from customs duties, under the Customs Act, 1962. It requires a certificate from a relevant government officer confirming the event's approval and public interest, and mandates re-export within six months unless otherwise exempted. Exceptions include small samples, demonstration goods, and materials used for temporary stands. Goods cannot be sold, loaned, or used for hire without permission. Certain items like gems, electronics, and textiles are excluded. The exemption also applies to aviation turbine fuel used during aero shows. The notification has been amended multiple times since its initial release.
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