Exemption to goods of foreign origin for repairs and returns, theatrical equipments, pontoons, photographic filming, sound recording and radio equipments etc. - 153/1994 - Customs -Tariff

Exemption to goods of foreign origin for repairs and return, Theatrical equipment, Pontoons, Photographic, filming, sound-recording and Radio equipments, raw films, video tapes and sound recording tapes , Mountaineering equipments, Tags and labels or printed polythene bags for use on articles for export. [Notfn. No. 153/94-Cus. dt. 13.7.1994 as amended by Notfn. No.101/95-Cus.,dt. 26.5.95 and No.21/06-Cus., dt.28.2.06]. In exercise of the powers conferred under 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 (hereinafter referred to as the said goods) of the description specified in column (2) of the Table hereto annexed and falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from the whole of the duty of customs leviable thereon specified in the said Schedule and from the whole of the 1 [integrated tax leviable thereon under sub-section (7) of section 3] of the second mentioned Act subject to the conditions, if any, laid down in the corresponding entry in column (3) thereof. TABLE S.No. Description of goods Conditions 1 2 3 1. Articles of foreign origin (i) The importer makes a declaration at the time of import that the said goods are being imported for repairs and return; (ii) the said goods are re-exported within six months of the date of importation or within such extended period not exceeding one year, as the Assistant Commissioner of Customs or Deputy Commissioner of Customs may allow; 6 [ Provided that the goods falling under chapter 88 or 89, when imported for maintenance, repair or overhauling, are re-exported within one year from the date of importation or within such extended period, not exceeding one more year, as the Assistant Commissioner of Customs or Deputy Commissioner of Customs, may allow ] (iii) the Assistant Commissioner of Customs or Deputy Commissioner of Customs is satisfied as regards the identity of the said goods; and (iv) the importer executes a bond undertaking- (a) to re-export the said goods after repairs within six months 7 [ or one year, as the case may be, ] of the date of importation or within the aforesaid extended period; (b) to produce the goods before the Assistant Commissioner of Customs or Deputy Commissioner of Customs for identification before re-export; (c) to pay the duty if the re-export does not take place within the stipulated period. 2. Theatrical equipment including costumes (i) The said goods belong to a foreign theatrical company or dancing troupe and have been imported by such company or troupe for its use during its tour in India; (ii) an accredited representative of the company or troupe executes a bond, in such form and with such surety as may be acceptable to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, binding himself to pay on demand an amount equal to twice the amount of duty leviable on such theatrical equipment if the same is not re-exported within six months from the date of importation or such extended period not exceeding nine months from the date of importation as the said Assistant Commissioner may allow; 3. Omitted 4. Photographic, filming, sound-recording and radio equipments, raw films, video tapes 3 [ , sound-recording tapes, costumes and props ] (i) A certificate is produced to the Assistant Commissioner of Customs or Deputy Commissioner of Customs at the time of clearance of the goods from a duly authorised officer of the External Publicity Division of the Ministry of External Affairs, Government of India, in respect of short films and documentaries and the Ministry of Information and Broadcasting, Government of India, in respect of feature films, that the importation is for a purpose which is in the public interest and has been sponsored or approved by the Government of India; and (ii) an undertaking is given by the importer or the sponsoring authority to the Assistant Commissioner of Customs or Deputy Commissioner of Customs at the time of clearance of goods that the goods in respect of which the exemption is claimed shall be re-exported within three months from the date of their importation or within such extended period, not exceeding 12 months from the date of importation, as the Assistant Commissioner of Customs or Deputy Commissioner of Customs may allow and that, in the event of failure to re-export, as aforesaid, to pay the duty which would have been levied but for the exemption contained herein. 5. Mountaineering equipments, materials, clothings, foodstuffs and provisions(excluding alcoholic drinks, cigarettes and tobacco), medical stores including medicines and medical equipments (i) The said goods have been imported by a mountaineering expedition and are essentially required to be used during the expedition in India; (ii) the expedition is approved by the Indian Mountaineering Foundation, New Delhi, and the expedition importing any of the goods aforesaid produces a certificate from the said Foundation, to the Assistant Commissioner of Customs or Deputy Commissioner of Customs, at the time of importation, to the effect that - (a) the mountaineering expedition had been approved by the said Foundation; (b) the said Foundation has obtained clearance of the Government of India in respect of the said expedition; and (c) the goods imported are for the bona fide requirements of the expedition; and (iii) an undertaking is given by the Indian Mountainerring Foundation, New Delhi, to the effect that - (a) the goods [except such of the consumable stores as may be consumed or other articles as may be lost during the course of the expedition in India or mountaineering equipments as are purchased by the Indian Mountaineering Foundation, New Delhi with the prior approval of Ministry of Finance (Department of Revenue)] shall be re-exported within six months from the date of their importation or within such extended period as the Assistant Commissioner of Customs or Deputy Commissioner of Customs may allow; and (b) in the event of the failure to re-export as aforesaid, duty which would have been levied on such goods but for the exemption contained herein, shall be paid 6. 2 [***] 4 [ 2. Nothing contained in this notification shall have effect after the 8 [ 31st March, 2029 ] . ] ************ Notes:- 1. Substituted vide Not. 43/2017 - Dated 30-6-2017 , w.e.f. 1st day of July, 2017, before it was read as, additional duty leviable thereon under section 2. Omitted vide Not. 43/2017 - Dated 30-6-2017 , w.e.f. 1st day of July, 2017, before it was read as, 6. Tags or labels (whether made of paper, cloth or plastic), or printed bags(whether made of polythene, polypropylene, PVC, high molecular or high density polyethylene) (i) The said goods have been imported for fixing on articles for export or for the packaging of such articles; (ii) the importer, by execution of a bond in such form and for such sum as may be prescribed by the Assistant Commissioner of Customs or Deputy Commissioner of Customs, binds himself to pay on demand in respect of the said goods as are not proved to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs to have been used for the aforesaid purposes, an amount equal to the duty leviable on such tags or labels or printed bags but for the exemption contained herein; (iii) the importer satisfies the Assistant Commissioner that the articles so imported have been exported within six months of the date of importation or within such extended period as may be permitted by the said Assistant Commissioner. 3. Substituted vide Notification No. 08/2021-Customs dated 01-02-2021 w.e.f. 02-02-2021 before it was read as and sound-recording tapes 4. Inserted vide Notification No. 12/2023-Customs dated 01-02-2023 w.e.f. 02-02-2023 5. Substituted vide Notification No. 07/2024-Customs dated 29-01-2024 before it was read as, 31st March, 2024 6. Inserted vide Notification No. 38/2024-Customs dated 23-07-2024 w.e.f. 24-07-2024 7. Inserted vide Notification No. 38/2024-Customs dated 23-07-2024 w.e.f. 24-07-2024 8. Substituted vide Notification No. 38/2024-Customs dated 23-07-2024 w.e.f. 24-07-2024 before it was read as, 5 [ 30th September, 2024 ]