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THE CUSTOMS TARIFF ACT 1975 (Notification)
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Body Notification No. 16-Cus., dated 23rd January, 1965

Exemption to goods exported for display in showrooms of Government of India. - 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 produced or manufactured in India, when exported for display in the show-rooms of the Government of India in foreign countries or in the exhibitions or fairs held in foreign countries, from the whole of the duty of customs leviable thereon:

Provided that such goods are not sold or otherwise disposed of abroad :

Provided further that, in the case of goods exported for display in the exhibitions or fairs held in foreign countries, it is certified by a duly authorised officer of the Ministry of Commerce that the Government of India have agreed to participate in such exhibitions or fairs.

Provided also that nothing contained in this notification shall apply after the 30th September, 2024.