Notification No. 22/2003-Cus Dated 04-02-2003

Exemption on import of picture, antiques, works of art, specimens, model etc. for instructional purpose. - 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 specified in the said Schedule and from the whole of the additional duty leviable thereon under section 3 of the second mentioned Act.

TABLE

Sl.No. Description of goods
(1) (2)
1. Omitted.
2. Omitted.
3. Omitted.
4. The following works of art, namely:

    (1) Statutary and pictures to be put up for public benefit in a public place;

    (2) Memorials of a public character intended to be put up in a public place including materials used, or to be used in their construction, whether worked or not
5. Works of art intended for exhibition in a public museum or national institution
6. Antiques intended for exhibition in a public museum or national institution
7. Omitted.
8. Omitted.
9. Specimens, models, wall pictures and Diagrams for instructional purposes
10. Omitted.
11. Paper Money
12. Wool, Woollen Fabrics and Woollen apparels received as gifts by the Indian Red Cross
13. Omitted.

as amended by Notification No.67/2004-Cus dt 9-7-2004.