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.
4 101/2008-Cus Dated 2/9/2008 Exempts all goods falling under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) when imported into India and intended for donation for the relief and rehabilitation of the people affected by the floods in the State of Bihar