Effective rates of basic duty of customs on specified goods imported by persons returning to India after a period of not less than 365 days of stay abroad during previous 2 years or under bona fide transfer of residence to India

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....stoms, dated the 20th March,1990, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.367(E), dated the 20th March, 1990 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 specified in column (2) of the each of Table I and Table II annexed hereto, falling under Heading No. 9803 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 at least 365 days during the two years i....

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....ion in the preceding three years; (ii) 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, 2016; (iii) not more than one unit of each item of such goods shall be permissible per family and the person claiming the benefit of this notification affirms by a declaration that no other member of the family had availed of, or would avail of, the benefit of this notification in respect of that item; and (iv) the total aggregate value of such goods shall not exceed rupees five lakh. TABLE-I Sl. No. Goods (1) (2) 1. Video Cassette Recorder or Video Cassette Playe....