Customs Tariff 

4. Donations and Gifts

S.No. Notification No. Subject
1 326/1983-Dated 23-12-1983 Exemption on articles of gift imported by Union or State Ministers, Public Servants and Foreign Dignitary as baggage
2 148/1994-Dated 13-07-1994 Exemption on foodstuffs, medicines, clothing and goods for the purposes of relief and rehabilitation imported by some charitable organisations.
3 30/2004-Dated 28-01-2004 Exemption on second hand computers and computer peripherals including printer, plotter, scanner, monitor, keyboard and storage units by specified schools and charitable institutions.