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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 26/2016-Customs
New Delhi, Dated the 31st March, 2016
G.S.R. (E).- 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. 136/1990- Customs, dated the 20th March, 1990, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number
G.S.R.366(E), dated the 20th March, 1990 except as respects things done or
omitted to be done before such supersession, the Central Government, being
satisfied that it is necessary in the public interest so to do, hereby exempts
articles falling under Heading 9803 of the First Schedule to the Customs Tariff
Act, 1975 (51 of 1975) specified in column (1) of the Table hereto annexed, when
imported into India by a passenger or a member of a crew as baggage, from so
much of the duty of customs leviable thereon which is specified in the said
First Schedule, as is in excess of the amount calculated at the rate specified
in the corresponding entry in column (2) of the said Table.
TABLE
| Description of articles |
Rate |
| (1) |
(2) |
Any article the value of which exceeds the duty free
allowance admissible to such passenger or member
under the Baggage Rules, 2016. |
35% ad valorem |
| On the unaccompanied baggage. |
35% ad valorem |
Explanation.- Where the value of any one article exceeds the duty free allowance
admissible to such passenger or member under the Baggage Rules, 2016, the amount
of duty shall be calculated only on the value in excess of the duty free
allowance so admissible to the extent not availed of by such passenger or member
for clearing any other article of baggage, if any.
2. Nothing contained in this notification shall apply to
- fire arms;
- cartridges of fire arms exceeding 50;
- cigarettes, cigars or tobacco in excess of the quantity prescribed for
importation free of duty under the relevant baggage rules;
- alcoholic liquor or wines in excess of two litres;
- gold or silver in any form other than ornaments;
- flat panel (Liquid Crystal Display or Light- Emitting Diode or Plasma)
television; and
- goods imported through a courier service.
3. This notification shall come into force on the 1st day of April, 2016.
[F. No. 520/9/2016-Cus VI]
B. Konthoujam
Under Secretary
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