Exemption to Commercial samples and advertising materials and price lists imported in accordance with the International Convention drawn up at Geneva on 7.11.1952 and for export order

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....after referred to as the said goods) of the description specified in column (2) of the Table hereto annexed and falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from the whole of the duty of customs leviable thereon which is specified in the said Schedule and from the whole of the ^4[ integrated tax leviable thereon under sub-section (7) of section 3, ] of the second mentioned Act subject to the conditions, if any, laid down in the corresponding entry in column (3) thereof. TABLE S.No. Description of goods Conditions 1 2 3 1. Samples The samples are exempt from import duties under and in accordance with the International Convention to facilitate the impor....

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....ortation- (A) declares that - (a) the samples have been imported into India solely for the purpose of being shown in India for the guidance of exporters for securing or executing an export order; (b) the total import value of sample does not exceed Rs. 3,00,000 (Three lakhs) or 0.25% of average value of three immediately preceding years exports whichever is lower, in the case the sample is related to gem and jewellery industry imported by exporter of gem and jewellery, as the case may be and ^3[Rs. 3,00,000 (Three lakh)] in case of any other import of commercial samples and such sample shall not exceed ^2["50 units"] in number, within a period of last twelve months; and. (B) Produces an undertaking to the Assistant Commissioner ....