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TMI BlogExemption to import of Vehicles and parts by tourists under triptyque or carnet de passageX X X X Extracts X X X X X X X X Extracts X X X X ..... pensation cess] leviable thereon to the extent indicated in the corresponding entry in column (3) of the said Table, subject to the conditions specified in the corresponding entry in column (4) thereof. TABLE Sl.No. Name of Goods Extent of Exemption Conditions of Exemption 1 2 3 4 1. (a) Vehicles as defined in Article 1 of the Convention. (b) Fuel and component parts referred to in Article 3 and 4 respectively of the convention. Whole of the duty of Customs leviable thereon under the First Scheduled to the Customs Tariff Act, 1975 (51 of 1975), and the 2[integrated tax and goods and services compensation cess] leviable thereon under Section 3 of the said Act. (1) The importer shall : (a) be a member of an Automobile Club or A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the period of six months by a further period of six months (3) Generally subject to the provisions of the convention. 2. Vehicle (including component parts) referred to in the Convention which is permitted to be imported in accordance with the conditions, specified against serial number 1 above and which, on account of accident requiring repairs of the vehicle or due to death or illness of the holder of the temporary importation documents, or a person accompanying him or a family member, is not exported out of India within six months after the date of importation. Whole of the duty of customs leviable thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), and the 2[integrated tax and goods and services compensati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontained in this notification shall apply to: (a) legal persons referred to in Article 1(e) of the Convention; (b) persons normally resident outside India, who on the occasion of temporary visit to India take up paid employment or any other form of gainful occupation. ----------------------------------- Notes:- [Notfn. No. 296/76-Cus. dt. 2.8.1976 as amended by Notfn. Nos. 53/77, 160/94 and 101/95]. ******* Notes 1. Inserted vide Notification No. 86/2018 - Customs dated 31-12-2018 w.e.f. 01-01-2019 This entry shall come into force with effect from the 1st day of July, 2017 vide FINANCE (NO. 2) ACT, 2019 2. Substituted vide Notification No. 86/2018 - Customs dated 31-12-2018 w.e.f. 01-01-2019 before it was read as "addition ..... X X X X Extracts X X X X X X X X Extracts X X X X
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