207/1989 DATE 17/07/1989

Exemption to Foodstuffs and provisions by foreign nationals.
The Central Government exempts foodstuffs and provisions (excluding fruit products, alcohol and tobacco), when imported into India by a person residing in India, not being a citizen of India, 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 of customs leviable thereon under section 3 of the said Customs Tariff Act :

Provided that-

(i) the aggregate c.i.f. value of such foodstuffs and provisions so imported by any such person in a year shall not exceed Rs. 50,000; and

(ii) the importer secures the foreign currency required for importing such foodstuffs and provisions from the funds available to him in the foreign country.