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Goods falling under Heading No. 98.03 imported through a registered courier service - 159/92 - Customs -TariffExtract Goods falling under Heading No. 98.03 imported through a registered courier service Notification No. 159/92-Cus. Dated 8-4-1992 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 exempts goods falling under heading No. 98.03 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India through a registered courier service, from so much of the duty of customs leviable thereon which is specified in the said First Schedule, as is in excess of 105% ad valorem : Provided that the value of the said goods in a consignment imported on behalf of a consignee does not exceed Rs. 5000 at a time : Provided further that the exemption contained in this notification shall not apply to - (1) Fire arms and ammunitions; (2) Alcoholic beverages; (3) All consumer electronic items (except hearing-aids, life saving equipments, apparatus, appliances and parts thereof); (4) Tobacco products; (5) Refrigerating and air-conditioning appliances and parts thereof; (6) Washing machines; (7) Electrical or Liquified Petroleum Gas cooking ranges; (8) Dish washers; (9) Personal computers; (10) Micro-wave ovens; (11) Word Processing machines; (12) Fax machines; (13) Photocopiers; and (14) Telephones and telephone answering machines. Explanation. - For the purpose of this notification, a "registered courier service" means a courier service which has been permitted to operate under section 27 of the Foreign Exchange Regulation Act, 1973 (46 of 1973) and which has been registered with the Collector of Customs at the port of importation.
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