Commercial samples and prototypes of goods - 33/86 - Customs -Tariff

Commercial samples and prototypes of goods Notification No. 33/86-Cus. Dated 7-2-1986 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 bona fide commercial samples and prototypes of goods, when imported into India by post or in an aircraft by manufacturers of export goods, from — (a) the whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and (b) the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act, subject to the following conditions, namely :— (i) that the value of the said samples or prototypes does not exceed rupees two hundred, and (ii) that not more than two units for each type of the said samples or prototypes, the value of which does not exceed rupees two hundred, are imported.