Supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 142-Customs, dated the 15th July, 1980 - 58/83-CUSTOMS -G.S.R. 223(E) - Customs -Tariff

Superseded vide Notification No. 136/90-Customs dated 20-03-1990 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATIONS New Delhi, (the 1st March, 1983) NO. 58/83-CUSTOMS G.S.R. 223(E) .-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 Ministry of Finance (Department of Revenue) No. 142-Customs, dated the 15th July, 1980, the Central Government, being satisfied that it is necessary in the public interest so that do, hereby exempts articles, falling under Heading No. 100.01 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) specified in column (1) of the Table hereto annexed, when imported into India by a passenger or a member of a crew as baggages, from so much of the duty of customs leviable thereon which is specified in the said First Schedule, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (2) of the said Table. TABLE Description of articles Rate (1) (2) Any article of a value in excess of the duty free allowance admissible to such passenger or member, under rule 3 of the Baggage Rules, 1978- (a) for the first ₹ 2,000 130 per cent ad valorem. (b) on the balance 200 per cent ad valorem. Explanation I.-Where the value of any one article exceeds the duty free allowance admissible to such passenger or member under rule 3 of the Baggage Rules, 1978, the amount of duly shall be calculated only on the value in excess of the duty free allowance so admissible to the extent not availed of by such passenger or member for clearing any other article of baggage, if any. Explanation II.-Where such passenger or member avails himself of the rate under clause (a) of the said Table to the extent of ₹ 2,000 on any article, he shall not be entitled to avail the said rate on any other article to tbnt extent. 2. Nothing contained in this notification shall apply to- (i) motor cycles, scooters or mopeds; (ii) fire arms; (iii) cigarettes, cigars or tobacco in excess of the quantity prescribed for importation free of duty under the relevant baggage rules: and (iv) textile fabrics in excess of rupees five hundred in value. [F. No. Bud(Cus)/83)]