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Amends the Transfer of Residence Rules, 1978 so as to extend the list of items not eligible for full exemption from customs duty. - 07/90 - Customs - Non TariffExtract Amends the Transfer of Residence Rules, 1978 so as to extend the list of items not eligible for full exemption from customs duty. Notification No. 7/90-Cus. (N.T.) Dated 20-3-1990 In exercise of the powers conferred by sub-section (2) of section 79 of the Customs Act, 1962 (52 of 1962), the Central Government hereby makes the following rules further to amend the Transfer of Residence Rules. 1978, namely:- 1. (1) These rules may be called the Transfer of Residence (Amendment) Rules, 1990. (2) They shall come into force on the 1st day of April, 1990. 2. In the Transfer of Residence Rules, 1978 for Rule 3 the following rules shall be substituted, namely :- "3. ARTICLES NOT EXEM PTED FROM DUTY Notwithstanding anything contained in rule 2, motor vehicles, vessels, aircrafts, cinematograph films of 35 mm and above, colour TV/monochrome TV, VCR/VCP/VTR, washing machine, electrical/L.P.G. cooking range (other than electrical/LPG stoves with not more than two burners and without any extra attachment), dish washer, music system, personal computer, air-conditioner, micro wave oven, refrigerator and deep freezer shall not be allowed to be imported free of duty under these rules."
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