This Notification is Superceded vide Notification No. 27/2016-Customs Dated 31/03/2016
Notification No. 137/90-Cus Dated 20-03-90
Effective rates of duty on specified goods imported as baggage.-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 the goods specified in column (2) of the each of TABLE-I and TABLE-II annexed hereto, falling under Heading No. 98.03 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported by -
(a)
any person holding a valid passport issued under the Passports Act, 1967 (15 of
1967)and returning to India after having stayed abroad for at least 365 days
during the two years immediately preceding the date of arrival in India, or
(b) any person on a bona fide transfer of residence to India as part of his bona
fide baggage,-
from the whole of the duty of Customs leviable thereon under the said First Schedule in respect of goods specified in column (2) of TABLE-I annexed hereto and from so much of the duty of Customs leviable thereon under the said First Schedule as is in excess of the amount calculated at the rate of 15% ad valorem in respect of goods specified in column (2) of TABLE-II annexed hereto subjected to following conditions:
In case of (a) above,-
(i)
such person has been working abroad and is returning to India on termination
of such work after having stayed abroad for at least 365 days during the two
years immediately preceding the date of arrival in India;
(ii) such person affirms by a declaration that the goods have been in his
possession abroad or, the goods are purchased by such person at the time of
his arrival, but before clearance from customs, from the duty free shop
located in the arrival hall of the international airports;
(iii) Omitted;
(iv) the goods (other than those purchased from the duty free shops at the
time of arrival of such passenger) not accompanying such passenger were
shipped or despatched or arrived within the time limits specified in the
Baggage Rules, 1998; and
(v) in respect of such goods not more than one unit shall be permissible to
such person and the total aggregate of value of such goods including other
goods imported free of duty by him under rule 5 of the Baggage Rules, 1998,
shall not exceed seventy five thousand.
In case of (b) above,-
(i)
such person has been residing abroad for a minimum period of two years
immediately preceding the transfer of residence and has not availed this
concession in the preceding 3 years.
(ii) such person affirms by a declaration that the goods have been in his
possession abroad or, the goods are purchased by such person at the time of
his arrival, but before clearance from customs, from the duty free shop
located in the arrival hall of the international airports;
(iii) Omitted;
(iv) the goods (other than those purchased from the duty free shops at the
time of arrival of such passenger) not accompanying such passenger were
shipped or despatched or arrived within the time limits specified in the
Baggage Rules, 1998;
(v) not more than one unit of each item of such goods shall be permissible per
family and the person claiming the benefit of this notification affirms by a
declaration that no other member of the family had availed of, or would avail
of, the benefit of this notification in respect of that item; and
(vi) the total aggregate value of such goods shall not exceed rupees five
lakhs.
TABLES
TABLE - I
| S. No. | Goods |
| (1) | (2) |
| 1 | Video Cassette Recorder or Video Cassette Player or Video Television Receiver or Video Cassette Disk Player. |
| 2 | Washing Machine. |
| 3 | Electrical or Liquefied Petroleum Gas Cooking Range |
| 4 | Personal Computer (Desk Top Computer) |
| 5 | Laptop Computer( Notebook Computer) |
| 6 | Domestic refrigerators of capacity up to 300 litres or equivalent |
TABLE - II
| S. No. | Goods |
| (1) | (2) |
| 1. | Colour Television or Monochrome Television. |
| 2. | Digital Video Disc Player. |
| 3. | Video Home Theatre System. |
| 4. | Dish Washer. |
| 5. | Music System. |
| 6. | Air-Conditioner. |
| 7. | Domestic refrigerators of capacity above 300 litres or its equivalent. |
| 8. | Deep Freezer . |
| 9. | Microwave Oven. |
| 10. | Video camera or the
combination of any such video camera with one or more of the following
goods, namely:- (a)Television Receiver; (b)Sound recording or reproducing apparatus; (c)Video reproducing apparatus. |
| 11. | Word Processing Machine. |
| 12. | Fax Machine. |
| 13. | Portable Photocopying Machine. |
| 14. | Vessel. |
| 15. | Aircraft. |
| 16. | Cinematographic films of 35 mm and above. |
| 17. | Gold or Silver, in any form, other than ornaments. |
Explanation: For the purpose of this notification,-
(i) Omitted
(ii) short visits, if any, made by the person referred to in clause (b),
during the aforesaid period of 2 years shall be ignored if the total duration
of stay on such sort visit does not exceed six months and shortfall upto a
period of two months in a person's stay abroad may be condoned by the
Assistant Collector of Customs or Deputy Commissioner of Customs if he is
satisfied that the person's early return to India has been caused by his
availing of the terminal leave or a vacation or by any other special
circumstances, provided that on sufficient cause being shown by the person
concerned, the Collector of Customs may condone the period of stay in India in
excess of six months.
(iii) "family" includes all persons who are residing in the same
house and form part of the same domestic establishment.
Provided that on sufficient cause being shown by the person concerned,
the Collector of Customs may condone the period of stay in India in excess of
six months.
2. This notification shall come into force on the 1st day of April, 1990.
as amended by Notifications Nos. 156/90-Cus, dt 27-3-1990, No. 164/90-Cus, dt 30-3-1990, No. 39/91-Cus, (N.T.), dt 31-5-1991; No. 106/91-Cus, dt 25-7-1991, No. 46/92-Cus, (N.T.), dt 19-6-1992; No. 3/93-Cus (N.T.), dt 15.1.1993; No. 8/93-Cus, dt 17-2-1993 and No. 92/94-Cus, dt 1.3.1994, 101/95-Cus. dt 26-5-95, No. 39/98-Cus dt 18-7-1998, No. 20/2001-Cus dt 1-3-2001, No. 24/2002-Cus dt 1-3-2002 and No. 13/2004 dt 8-1-2004.