Exemption to import of used bona fide personal and household effects of deceased persons - 161/94 - Customs -Tariff

Rescinded vide Notification No. 21/97-Cus dated 1-3-1997 Exemption to import of used bona fide personal and household effects of deceased persons Notification No. 161/94-Cus. Dated 18-8-1994 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. 107/69-Customs, dated 19th July, 1969, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts used bona fide personal and household effects belonging to a deceased person, when imported into India, from the whole of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) (hereinafter referred to as the said Act) and from the whole of the additional duty leviable thereon under section 3 of the said Act subject to the condition that a certificate from the Indian Mission concerned, about the ownership of the goods by the deceased, is produced at the time of clearance of the goods through customs station.