Exempts the goods described in Schedule I annexed hereto, when imported into India for display or use at an event specified in Schedule II.

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.....S.R. 12 (E), dated the 9th January, 1989, except as respects things done or omitted to be done before such supersession, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods described in Schedule I annexed hereto, when imported into India for display or use at an event specified in Schedule II annexed hereto, from the whole of the duty of Customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and from the whole of the 1[ integrated tax leviable thereon under sub-section (7) of section 3, ] of the said Customs Tariff Act, 1975 subject to re-export and the conditions that, - (1) the importer shall submit a declaration to....

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.... the permission of the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be; (4) the goods shall be capable of identification at the time of re-exportation; (5) the importer shall follow the procedure for proper identification of the goods, that may be specified by the Deputy Commissioner of Customs or the Assistant Commissioner of Customs, as the case may be; and (6) the goods shall be re-exported within a period of six months from the date of order permitting clearance of the goods issued under section 47 of the Customs Act, 1962 (52 of 1962): Provided that where the import is by the Central Government, State Government, Union territory Administration, a Diplomatic Mission in India or any of the ....

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....e, having regard to the nature of the event, the number of visitors to it and the extent of the exhibitors participation therein, subject to the conditions that the goods either imported as such or produced from imported materials at that event were,- (a) supplied free of charge to the visiting public at the event as samples, for individual use or consumption; or (b) consumed or destroyed in the course of demonstration; or (c) used up in constructing, furnishing or decorating the temporary stands of exhibitors at an event. 2. Nothing contained in the fourth proviso to condition (6) of paragraph 1 shall apply to,- (i) gems and jewellery, all types; (ii) drugs and medicines; and (iii) clocks and watches. 3. This notification sha....