Exemption to imports by Diplomats, Trade Representatives, etc.
In exercise of the powers conferred by section 25 of the Customs Act, 1962 (52 of 1962), the Central Government hereby exempts each of the following categories of goods imported into India and specified in column (2) of the Table below from the whole of the duty of Customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and from the whole of the integrated tax and goods and services compensation cess leviable thereon respectively under sub-section (7) and (9) of section 3 of the said Customs Tariff Act, subject to the conditions .and limitations specified against each such category in column (3) of the said Table, namely :-
TABLE
(ii) One motor vehicle each imported by the officers of the Diplomatic Mission in India, other than those holding diplomatic status, for their personal use on their first arrival to take up their appointments in India.
(ii) Articles of office equipment including motor vehicles, imported for official use in a Consulate of a Foreign State to which a Career Consular Officer entitled to exemption under item (i) is posted.
(iii) Calendars imported by the officers mentioned in item (i) for free distribution to the various agencies/public, if they are the product or manufacture of the country the officer represents.
(ii) Articles of office equipment including motor vehicles, imported for official use in a Foreign Mission to which a privileged officer entitled to exemption under (i) above is posted.
(ii) One motor vehicle each imported by the officials of a Consultate of Foreign State, other than those holding diplomatic status (other than the career Consular Officers mentioned in S. No. 3) for their personal use, on their first arrival to take up their appointments in India.
(ii) One motor vehicle each imported by the officers of the Deputy High Commission in India, outside Delhi, other than those holding diplomatic status, for their personal use on their first arrival to take up appointments in India.
(ii) All articles, including motor vehicles, imported for the official use of the officers mentioned in item (i).
(iii) Samples (including advertising literature, if any) imported by the officers mentioned in item (i), if they are the produce or manufacture of the country the officer concerned represents and are in ten ded solely for display in the office of the officer concerned.
(iv) Calendars, publicity posters and booklets imported by the officers mentioned in item (i) for free distribution to the various agencies/public, if they are the product or manufacture of the country the officer represents.
amended by Notification No. 159-Cus., dated 27-8-1966; No. 112-Cus., dated 26-7-1969; No. 135-Cus., dated 20-9-1969; No. 56-Cus., dated 7-6-1975; No. 128/86-Cus., dated 17-2-1986 and No. 36/90-Cus.(N.T.), dated 27-6-1990.