Notification No. 259/58-Cus Dated 11-10-58

Exemption available on challenge cups or trophies won by Defence Units when re-imported. -In exercise of the powers conferred by section 23 of the Sea Customs Act, 1878 (8 of 1878), as in force in India and as applied to the State of Pondicherry, the Central Government hereby exempts challenge cups or trophies -

(a) which have been won by any unit of the Defence forces in India or by a particular member or members of such unit in a competition which is not confined to units or members of the units stationed in India; or

(b) which are being re-imported and which before being exported had been won by any such unit or member or members of a unit in a competition not satisfying the above-mentioned condition; or

(c) which have been sent by donors resident abroad for presentation to or competition among such units or members of such units.

When imported into India or the State of Pondicherry, 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 leviable thereon under section 3 of the said Customs Tariff Act :

Provided that the articles for which free entry is claimed are certified by the officer commanding the Unit or Brigade or any higher military authority or any of their staff officers as having been offered for competition or presented with the sole or main object of encouraging military efficiency :

Provided further that the cups or trophies had engraved on them before being shipped the object for which presented, and except in the case of those sent by donors resident abroad for competition in India in the name of the winner or winners.

as amended by [Notification No. 128/86-Cus dt 17-2-1986.]