Exemption to articles of gift imported as baggage by Union or State Ministers, public servants and foreign diginitaries
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....by Notification No. 101/95 dated 26/5/1995) In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Government of India in the late Department of Revenue and Banking (Revenue Wing) No. 125-Customs, dated the 1st July, 1977, the Central Government, being satisfied that it is necessary in the public i....
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....on or foreign dignitary, as the case may be, in accordance with the provisions of section 77 of the Customs Act, 1962 (52 of 1962); and (ii) (a) in the case of articles of gift received from any foreign Government by a person, belonging to any class of persons specified in the said Schedule and imported by the said person into India as part of his baggage, the said person, at the time of clearan....
TaxTMI
TaxTMI