Effective rates of basic duty of customs on specified goods imported by persons returning to India after a period of not less than one year of stay abroad or under Transfer of Residence Rules, 1978 as part of bonafide baggage

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....on (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 the goods specified in column (2) of the each of Table -I and Table -II annexed hereto, falling under Heading No.98.03 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported by- (a) any person holding a valid passport issued under the Passports Act, 1967 (15 of 1967) and returning to India after having stayed abroad for atleast 365 days during the two years immediately preceding the date of arrival in India; or; (b) any person on a bonafide transfer of residence to India as part of his bona fide baggage. from the whole of the duty of Customs lev....

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.... years immediately preceding the transfer of residence and has not availed this concession in the preceding three years. (ii) such person affirms by a declaration that the goods have been in his possession abroad or, the goods are purchased by such person at the time of his arrival, but before clearance from customs, from the duty free shop located in the arrival hall of the international airports; (iii) Omitted (iv) the goods (other than those purchased from the duty free shops at the time of arrival of such passenger) not accompanying such passenger were shipped or despatched or arrived within the time limits specified in the Baggage Rules, 1998; (v) not more than one unit of each item of such goods shall be permissible per family and....