Exemption to firearms and ammunitions when imported as personal baggage or gift by
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..../94-Cus. dt. 13.7.1994] In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods(hereinafter referred to as the said goods) of the description specified in column (2) of the Table hereto annexed and falling within the First Schedule....
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.... use of a renowned shooter who has been certified as such by the National Rifle Association. Explanation : For the purpose of this notification, "renowned shooter" means a person who has participated in a National Shooting Championship in an Open Men's Event or Open Women's Event or Open Civilian' Event whether through Qualifying Tournament or Wild Card Entry conducted in accordance w....
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...." means a person certified by the National Rifle Association as ranking within the first twenty five in the National Championship held immediately preceding the importation. 2. Inserted vide Notification No. 09/2022-Customs dated 01-02-2022 w.e.f. 02-02-2022 3. Omitted vide Notification No. 12/2023-Customs dated 01-02-2023 w.e.f. 02-02-2023 before it was read....
TaxTMI
TaxTMI