Notification No. 147/94-Cus Dated 13-07-94
Exemption on import of firearms and ammunition for the use of renowned shot.-
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), from so much of that portion 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 (3) of the said Table subject to the conditions specified in column (4) against each serial number in column (1) of the said Table.
TABLE
| S. No. | Description of goods | Rate | Conditions |
|---|---|---|---|
| (1) | (2) | (3) | (4) |
| 1. | Omitted | ||
| (S.No.1 has been omitted vide Customs Notification No.24/2002 dt.1/3/2002) | |||
| OLD1. | The following goods :-(a) Golf equipments falling under heading No. 95.06 of the said First Schedule (b) Adventure Sports Equipments | 30% ad valorem | (a) The said goods are imported into India by the Ministry of Tourism,
a State Tourism Department or State Tourism Corporation, or hotel, tour
operator or travel agent approved by the Director General of Tourism in
the Ministry of Tourism, Government of India; (b) the CIF value of the said goods imported under this notification by an importer does not exceed rupees one crore; and (c) the importer, at the time of import, produces before the Assistant Commissioner of Customs or Deputy Commissioner of Customs - (i) in case of imports of Adventure Sports Equipments, a certificate from the Director General of Tourism in the Ministry of Tourism of the Government of India (hereinafter referred to as the said Director General), to the effect that the said equipments are required for adventure sports; and (ii) a recommendation from the said Director General for the grant of exemption under this notification for the said goods.] |
| 2. | Firearms and ammunition | 50% ad valorem | 1[(i) The said goods have been imported as
personal baggage, or as gifts exempted form the Import Trade Control
restrictions, or covered by Customs Clearance Permit or Import License
issued by Director General of Foreign Trade; and
(ii) the goods are for the use of a renowned shooter who has been certified as such by the National Rifle Association.
Explanation : For the purpose of this notification, "renowned shooter" means a person who has participated in a National Shooting, Championship in an Open Men's Event or Open Women's Event or Open Civilian's Event whether through Qualifying Tournament or Wild Card Entry conducted in accordance with rules of the International Shooting Union, and has attained the Minimum Qualifying Score International by the National Rifle Association.] Old[(i) The said goods have been imported as personal baggage, or as gifts exempted from the Import Trade Control restrictions, or covered by Customs Clearance Permit or Import Licence issued by the Director General of Foreign Trade; and (ii) the goods are for the use of a renowned shot. Explanation. - "renowned shot" means a person certified by the National Rifle Association as ranking within the first twenty five in the National Championship held immediately preceding the importation.] |
3omit[2[Explanation. . ' For the removal of doubts, it is hereby clarified that under the provisions of subsection (4A) of section 25 of the Customs Act, 1962, this conditional exemption shall, unless varied or rescinded, be valid upto the 31st March, 2023.]]
4[2. Nothing contained in this notification shall have effect after the 5[30th September, 2024] [helldodold[31st March, 2024.]]helldod]
1. Substituted vide Notification No. 106/2008-Cus Dated 22/9/2008
2. Inserted vide Notification No. 09/2022-Customs Dated 01/02/2022 (w.e.f 02/02/2022)
3. Omitted vide Notification No. 12/2023-Customs Dated 01/02/2023 (w.e.f 02/02/2023)
4 Inserted vide Notification No. 12/2023-Customs Dated 01/02/2023 (w.e.f 02/02/2023)
5.Substituted Vide:- Notification No. 07/2024-Customs Dated 29/01/2024
as amended by Notification Nos. 101/95-Cus dt 26-5-1995, No. 24/2002-Cus dt 1-3-2002 and No. 106/2008-Cus dt. 22/9/2008.