THE CUSTOMS TARIFF ACT 1975 (Notification)
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Notification No. 137/90-Customs, dated the 20th March, 1990

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 the goods specified in column (2) of the each of TABLE-I and TABLE-II annexed hereto, falling under Heading No. 98.03 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported by -

(a) any person holding a valid passport issued under the Passports Act, 1967 (15 of 1967) and returning to India after having stayed abroad for at least 365 days during the two years immediately preceding the date of arrival in India, or

(b) any person on a bonafide transfer of residence to India as part of his bona fide baggage, -

from the whole of the duty of Customs leviable thereon under the said First Schedule in respect of goods specified in column (2) of TABLE-I annexed hereto and from so much of the duty of Customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the rate of 15% ad valorem in respect of goods specified in column (2) of TABLE-II annexed hereto.

In case of (a) above, -

(i) such person has been working abroad and is returning to India on termination of such work after having stayed abroad for at least 365 days during the two years immediately preceding the date of arrival in India;

(ii) such person affirms by a declaration that the goods have been in his possession abroad or, the goods are purchased by such person at the time of his arrival, but before clearance from customs, from the duty free shop located in the arrival hall of the international airports;

(iii) Omitted;

(iv) the goods (other than those purchased from the duty free shops at the time of arrival of such passenger) not accompanying such passenger were shipped or despatched or arrived within the time limits specified in the Baggage Rules, 1998; and

(v) in respect of such goods not more than one unit shall be permissible to such person and the total aggregate of value of such goods including other goods imported free of duty by him under rule 5 of the Baggage Rules, 1998, shall not exceed rupees seventy five thousand.

In case of (b) above, -

(i) such person has been residing abroad for a minimum period of two years immediately preceding the transfer of residence and has not availed this concession in the preceding three years;

(iii) Omitted;

(iv) the goods (other than those purchased from the duty free shops at the time of arrival of such passenger) not accompanying such passenger were shipbed or despatched or arrived within the time limits specified in the Baggage Rules, 1998;

(v) not more than one unit of each item of such goods shall be permissible per family an\d the person claiming the benefit of this notification affirms by a declaration that no other member of the family had availed of, or would avail of, the benefit of this notification in respect of that item; and

(vi) the total aggregate value of such goods shall not exceed rupees five lakhs.

Table - I

S. No.	Goods
(1)	(2)
1	Video Cassette Recorder or Video Cassette Player or Video Television Receiver or Video Cassette Disk Player.
2	Washing Machine.
3	Electrical or Liquefied Petroleum Gas Cooking Range
4	Personal Computer(Desk Top Computer)
5	Laptop Computer( Notebook Computer)
6	Domestic refrigerators of capacity up to 300 litres or equivalent

Table - II

S. No.	Goods
(1)	(2)
1	Colour Television or Monochrome Television.
2	Digital Video Disc Player.
3	Video Home Theatre System.
4	Dish Washer.
5	Music System.
6	Air-Coditioner.
7	Domestic refrigerators of capacity above 300 litres or its equivalent.
8	Deep Freezer .
9	Microwave Oven.
10	Video camera or the combination of any such video camera with one or more of the following goods, namely:- (a)Television Receiver; (b)Sound recording or reproducing apparatus; (c)Video reproducing apparatus.
11	Word Processing Machine.
12	Fax Machine.
13	Portable Photocopying Machine.
14	Vessel.
15	Aircraft
16	Cinematographic films of 35 mm and above.
17	Gold or Silver, in any form, other than ornaments.

Explanation : For the purpose of this notification, -

(i) Omitted

(ii) short visits, if any, made by the person referred to in clause (b), during the aforesaid period of 2 years shall be ignored if the total duration of stay on such short visit does not exceed six months and shortfall up to a period of two months in a person"s stay abroad may be condoned by the Assistant Commissioner of Customs or Deputy Commissioner of Customs if he is satisfied that the person"s early return to India has been caused by his availing of the terminal leave or a vacation or by any other special circumstances, provided that on sufficient cause being shown by the person concerned, the Commissioner of Customs may condone the period of stay in India in excess of six months.

(iii) "family" includes all persons who are residing in the same house and form part of the same domestic establishment.

Provided that on sufficient cause being shown by the person concerned, the Commissioner of Customs may condone the period of stay in India in excess of six months.

2. This notification shall come into force on the 1st day of April, 1990.

amended by Notifications No. 156/90-Cus., dated 27-3-1990; No. 164/90-Cns., dated 30-3-1990; No. 39/91-Cus. (N.T.), dated 31-05-1991; No. 106/91 - Cus., dated 25-07-1991; No. 46/92 - Cus. (N.T.), dated 19-06-1992; No.3/93-Cus. (N.T.), dated 15-1-1993; No. 8/93-Cus., dated 17-2-1993; No. 92/94-Cus., dated 1-3-1994; No. 101/95-Cus., dated 26-5-1995 , No. 49/98-Cus., dated 18-7-1998; No. 20/2001-Cus, dated 01-03-2001and 24/2002 dt.01-03-2002,13/04 dated 8/1/2004