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    <title>Amends the Transfer of Residence Rules, 1978 so as to extend the list of items not eligible for full exemption from customs duty.</title>
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    <description>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.</description>
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      <description>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.</description>
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