TaxTMI 
TaxTMI 
Exemption from the application of rules
X X X X Extracts X X X X
X X X X Extracts X X X X
....ded on arrival for re-export as aforesaid but subsequently released for use of Diplomatic personnel, Consular Officers in India and the officials of the United Nations Organisation and its specialised agencies who are exempt from payment of duty under the relevant notification of the Government of India in the Ministry of Finance (Department of Revenue) and the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947)respectively; (e) imported and bonded on arrival for sale at approved duty-free shops, whether to outgoing or incoming passengers; (f) which are in transit through India by post or otherwise, or are redirected by post or otherwise to a destination outside India, except Nepal and Bhutan, provided that such goods, w....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the relevant Notification of the Government of India in the Ministry of Finance (Department of Revenue); (k) from any country, which are exempted from Customs duty on re- importation under section 20 of the Customs Act, 1962 (52 of 1962); (l) of Indian manufacture and foreign made parts of such goods, exported and received back by the manufacturer from the consignee for repair and re-export: Provided that (i) the customs authorities are satisfied that the goods received back by the said manufacturers are the same which were so exported; and (ii) in the case of goods on re-importation under a bond executed by the importer with the customs authority at the port concerned to the effect in accordance with Custo....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... goods (ATA Convention) done at Brussels on the 30th July, 1963: Provided that (i) such goods are exported within a period of six months from the date of clearance or such extended period as the Central Government may allow in each case; and (ii) the provisions of the said notification or of the ATA convention are not contravened: Provided further that nothing contained in this item shall prejudice the application to the said goods of any other prohibition or regulation affecting the import of goods that may be in force at the time of import of such goods; (q) any goods imported in accordance with the Treaty or Agreement on Transit with Nepal and Bhutan; (r) of Indian manufacture or by the Central G....
X X X X Extracts X X X X
X X X X Extracts X X X X
....pt Nepal and Bhutan: Provided that such goods, while in India, are always in the custody of the postal authorities; (h) any goods imported without a valid import license and exported in accordance with an order for the export of such goods made by the proper officer of Customs; (i) products approved for manufacture in and export from the respective free Trade Zones/Export Processing Zones and 100 per cent Export Oriented Units except textile item covered by bilateral agreements, exports to Rupee Payment countries under the Annual Trade Protocol and Exports against payment in Indian Rupees to former Rupee payment countries: Provided that conditions imposed in the letter of approval/letter of intent on Expo....