Notification No. 207 dated 17^th July 1989 (As amended by 45/92-Customs dated 1^st March 92)

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962, (52 of 1962), and in supersession of the notification of the Government of India in the Ministry of Finance, (Department of Revenue) No. 135/66-Customs, dated 20^th June 1966, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts foodstuffs and provisions (excluding fruit products, alcohol and tobacco), when imported into India by a person residing in India, not being a citizen of India, 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 additional duty of customs leviable thereon under section 3 of the said Customs Tariff Act:

Provided that-

        (i)       the aggregate c.i.f. value of such foodstuffs and provisions so imported by any person in a year shall not exceed Rs. 50,000; and

        (ii)       the importer secures the foreign currency required for importing such foodstuffs and provisions from the funds available to him in the foreign currency.