Gifts upto Rs. 2000 importable by post or air freight - Commercial samples and prototypes - Amendment in Notification Nos. 154/94-Cus. and 171/93-Cus. - 100/95 - Customs -Tariff

Gifts upto Rs. 2000 importable by post or air freight - Commercial samples and prototypes - Amendment in Notification Nos. 154/94-Cus. and 171/93-Cus. Notification: 100/95-Cus. Dated 26-May-1995 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby directs that each of the notifications of the Government of India in the Ministry of Finance, Department of Revenue, specified in column (2) of the Table hereto annexed, shall be amended in the manner specified in the corresponding entry in column (3) of the said Table. TABLE Sl .No. Notification No. and date Amendment (1) (2) (3) (1) No. 154/94- Customs, dated the 13th July, 1994 In the Table annexed to the said notification, against Sl. No. 5, for the entry in column (3), the following entry shall be substituted, namely :- "(i) the said goods have been imported by post or in an aircraft, or by courier service; (ii) the value of the said samples or prototypes does not exceed rupees two thousand; and (iii) the said goods have been supplied free of charge. Explanation : - For the purposes of clause (ii), postal charges or the air-freight shall not be taken into account for determining the value limit of rupees two thousand." (2) No. 171/93- Customs, dated the 16th September, 1993. In the said notification, for the words "rupees one thousand" wherever they occur, the words "rupees two thousand" shall be substituted.