supersession of the Notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 120-Customs, dated the 19th June, 1980 - 142-Cus- G.S.R. 411(E) - Customs -Tariff

Superseded vide Notification No. 58/83-CUSTOMS dated 01-03-1983 MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION New Delhi, the 15th July, 1980 CUSTOMS G.S.R. 411(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. 120-Customs, dated the 19th June, 1980, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods falling under Heading No. 100.01 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and imported into India by a passenger as baggage, from so much of the duty of customs leviable thereon which is specified in the said First Schedule as is in excess of 130 per cent on the first ₹ 2000 of the value of such goods if the value of such goods is in excess of the duty free allowance admissible to the passenger under the Baggage Rules, 1978, or the Tourist Baggage Rules, 1978 or the Transfer of Residence Rules, 1978, as the case may be : Provided that no such exemption shall apply to the following goods, namely :- 1. Air Conditioners 2. Refrigerators and deep-freeze 3. Television Set by itself or in combination 4. Cigarettes, cigars or tobacco in excess of the quantity prescribed for importation free of duty under the relevant baggage rules. 5. Video Cassette recording and replaying equipment whether complete or in parts. 6. Fire-arms: Provided further that where the goods so imported include textile fabrics, nothing in this notification shall apply to so much of such fabrics as is in excess of rupees five hundred in value. [No. 142-Cus./F. No. 495/92/79-Cus. VI, S. BASU, Under Secy.