customs notification number 153/94 dated 13.07.1994

Posted on 10 April 2023 Category : Notifications

Notification No. 153/94-Cus Dated 13-07-94

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As per GST Law 2017, IGST exemption is permitted on movement of goods under this notification as per specified terms and conditions.

Exemption on articles of foreign origin, theatrical & photography eqp., mountaineering eqp. and tags etc. -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 (hereinafter referred to as the said goods) of the description specified in column (2) of the Table hereto annexed and falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from the whole of the duty of customs leviable thereon which is specified in the said First Schedule and from the whole of the additional duty leviable thereon under section 3 of the second mentioned Act subject to the conditions, if any, laid down in the corresponding entry in column (3) thereof.
TABLE
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S. Description of goods Conditions
No.
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(1) (2) (3)
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1. Articles of foreign (i) The importer makes a declaration
origin at the time of import that the
said goods are being imported for
repairs and return;

(ii) the said goods are re-exported
within six months of the date of
importation or within such
extended period not exceeding one
year, as the Assistant Commissioner
of Customs or Deputy Commissioner of
Customs may allow;

(iii) the Assistant Commissioner of Customs
or Deputy Commissioner of Customs is
satisfied as regards the
identity of the said goods; and

(iv) the importer executes a bond
undertaking -
(a) to re-export the said goods
after repairs within six
months of the date of
importation or within the
aforesaid extended period;
(b) to produce the goods before
the Assistant Commissioner of Customs
or Deputy Commissioner of Customs
Customs for identification
before re-export;
(c) to pay the duty if the re-
export does not take place
within the stipulated period.
2. Theatrical equipment (i) The said goods belong to a foreign
including costumes theatrical company or dancing
troupe and have been imported by
such company or troupe for its use
during its tour in India;

(ii) an accredited representative of
the company or troupe executes a
bond, in such form and with such
surety as may be acceptable to the
Assistant Commissioner of Customs
or Deputy Commissioner of Customs,
binding himself to pay on demand
an amount equal to twice the
amount of duty leviable on such
theatrical equipment if the same
is not re-exported within six
months from the date of
importation or such extended
period not exceeding nine months
from the date of importation as
the said Assistant Commissioner may
allow.

3. Omitted

4. Photographic, film- A certificate is produced to the
ing, sound-recording Assistant Commissioner of Customs
or Deputy Commissioner of Customs at
and radio equipment, the time of clearance of the goods
raw films, video- from a duly authorised officer of
tapes and sound the External Publicity Division of
recording tapes the Ministry of External Affairs,
Government of India, in respect of
short films and documentaries and
the Ministry of Information and
Broadcasting, Government of India,
in respect of feature films, that
the importation is for a purpose
which is in the public interest
and has been sponsored or approved
by the Government of India; and
(ii) an undertaking is given by the
importer or the sponsoring
authority to the Assistant
Commissioner of Customs or Deputy
Commissioner of Customs at the time
of clearance of goods that the
goods in respect of which the
exemption is claimed shall be re-
exported within three months from
the date of their importation or
within such extended period, not
exceeding 12 months from the date
of importation, as the Assistant
Commissioner of Customs or Deputy
Commissioner of Customs may allow and
that, in the vent of failure to
re-export, as aforesaid, to pay
the duty which would have been
levied but for the exemption
contained herein.
5. Mountaineering (i) The said goods have been imported
equipments, materi- by a mountaineering expedition
als, clothings, food- and are essentially required to be
stuffs and provisions used during the expedition in
(excluding alcoholic drinks, India;
cigarettes
and tobacco), medical
stores including medi- (ii) the expedition is approved by the
cines and medical Indian Mountaineering Foundation,
equipments New Delhi, and the expedition
importing any of the goods afore-
said produces a certificate from
the said Foundation, to the Assistant
Commissioner of Customs or Deputy Commissioner
of Customs at the time of importation,
to the effect that-

(a) the mountaineering expedition
had been approved by the said
Foundation;
(b) the said Foundation has
obtained clearance of the
Government of India in respect
of the said expedition; and
(c) the goods imported are for the
bona fide requirements of the
expedition; and
(iii) an undertaking is given by the
Indian Mountaineering Foundation,
New Delhi, to the effect that -
(a) the goods [except such of the
consumable stores as may be
consumed or other articles as
may be lost during the course
of the expedition in India or
mountaineering equipments as
are purchased by the Indian
Mountaineering Foundation, New
Delhi with the prior approval
of Ministry of Finance
(Department of Revenue)] shall
be re-exported within six
months from the date of their
importation or within such
extended period as the
Assistant Commissioner of Customs or
Deputy Commissioner of Customs may
allow; and

(b) in the event of the failure to
re-export as aforesaid, duty
which would have been levied
on such goods but for the
exemption contained herein,
shall be paid.
6. Tags or labels (whe- (i) The said goods have been imported
ther made of paper, for fixing on articles for export
cloth or plastic), or or for the packaging of such articles;
printed bags (wheth- (ii) the importer by execution of a
er made of polythene, bond in such form and for such
polypropylene, PVC, sums as may be prescribed by the
high molecular or heigh Assistant Commissioner of Customs or Deputy
density polyethylene. Commissioner of Customs;binds himself
to pay on demand in respect of the
said goods as are not proved to the
satisfaction of the Assistant
Commissioner of Customs or Deputy
Commissioner of Customs
to have been used for the
aforesaid purposes, an amount
equal to the duty leviable on such
tags or labels or printed bags but
for the exemption contained
herein;

(iii) the importer satisfies the
Assistant Commissioner that the
articles so imported have been
exported within six months of the
date of importation or within such
extended period as may be
permitted by the said Assistant
Commissioner.
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