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Exemption to re-import of Unclaimed Postal Articles
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Re-import exemption for unclaimed postal articles: customs duty waived when items remained in postal custody and no drawback.
The notification exempts contents of postal articles originally posted in India or Pondicherry that never left post office custody and are returned as unclaimed, refused or redirected from the whole of the customs duty in the First Schedule and the whole of the additional duty under section 3 of the Customs Tariff Act, provided no drawback was obtained when the article was exported.
Exemption to articles re-imported by Armed Forces returning from service abroad
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Customs exemption for re-imported military articles permits duty-free return when exported with the unit and proven to customs.
The Central Government exempts articles imported into India or the State of Pondicherry by or alongwith a unit of the Army, Navy or Air Force on return from service abroad from the whole of the duty specified in the First Schedule to the Customs Tariff Act, 1975 and from the whole of the additional duty under section 3, provided such articles are proved to the satisfaction of the Customs Commissioner to have been exported by or alongwith the unit on departure.
Exemption to Challenge cups and trophies won by a unit of Defence Force or its members
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Customs exemption for challenge cups permits duty free importation for defence units subject to certification and engraving conditions.
Customs exemption permits free entry from customs and additional duties for challenge cups and trophies won by Defence Forces units or members, re imported items previously won, and items sent by donors abroad for presentation or competition, conditional on certification by commanding military authority that they were presented to encourage military efficiency and on pre shipment engraving of the object for which they were presented, with a donor exception for engraving in the winner's name.
Exemption to imports by Vice President of India
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Customs duty exemption for Vice-President personal and official imports including household supplies and motor cars.
The Central Government exempts from payment of customs duty articles imported or purchased out of bond by the Vice-President of India on appointment or during tenure, covering personal use and family items, food, drink and tobacco for household or guests, furnishing of official residences, and motor cars provided for the Vice President's use.

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Exemption to re-import of Unclaimed Postal Articles - 273/1958 - Customs -Tariff

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Re-import exemption for unclaimed postal articles: customs duty waived when items remained in postal custody and no drawback.
The notification exempts contents of postal articles originally posted in India or Pondicherry that never left post office custody and are returned as ... Summary

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Acts Income Tax