Exemption to firearms and ammunitions when imported as personal baggage or gift by - 147/1994 - Customs -Tariff

Exemption to firearms and ammunitions when imported as personal baggage or gift by renowned shot - [Notfn. No.147/94-Cus. dt. 13.7.1994] 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(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), from so much of that portion of the duty of customs leviable thereon, which is specified in the said First Schedule, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table subject to the conditions specified in column (4) against each serial number in column (1) of the said Table. TABLE S.No. Description of goods Rate Conditions 1 2 3 4 1. Omitted 2. Firearms and ammunition 50% ad valorem 1 [(i) The said goods have been imported as personal baggage, or as gifts exempted from the Import Trade Control restrictions, or covered by Customs Clearance Permit or Import License issued by the Director General of Foreign Trade; and (ii) the goods are for the use of a renowned shooter who has been certified as such by the National Rifle Association. Explanation : For the purpose of this notification, renowned shooter means a person who has participated in a National Shooting Championship in an Open Men's Event or Open Women's Event or Open Civilian' Event whether through Qualifying Tournament or Wild Card Entry conducted in accordance with the rules of the International Shooting Union, and has attained the Minimum Qualifying Score prescribed by the National Rifle Association. ] 3 [ **** ] 4 [ 2. Nothing contained in this notification shall have effect after the 6 [ 31st March, 2029 ] . ] ************** Notes : [As amended by Notfn. Nos. 101/95 and 24/02]. 1. Has been substituted vide Notification No. 106/2008 dated 22/9/2008 before it was read as, 2. Firearms and ammunition 50% ad valorem (i) The said goods have been imported as personal baggage, or as gifts exempted from the Import Trade Control Restriction, or covered by Customs Clearance permit or Import Licence issued by the Director General of Foreign Trade; and (ii) the goods are for the use of a renowned shot. Explanation - renowned shot means a person certified by the National Rifle Association as ranking within the first twenty five in the National Championship held immediately preceding the importation. 2. Inserted vide Notification No. 09/2022-Customs dated 01-02-2022 w.e.f. 02-02-2022 3. Omitted vide Notification No. 12/2023-Customs dated 01-02-2023 w.e.f. 02-02-2023 before it was read as, 2 [Explanation . For the removal of doubts, it is hereby clarified that under the provisions of subsection (4A) of section 25 of the Customs Act, 1962, this conditional exemption shall, unless varied or rescinded, be valid upto the 31st March, 2023. ] 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. 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 ]