Customs - Notifications (Tariff)25.10.1958
Re-import - Exemption to articles re-imported by Armed Forces returning from services abroad.
Document Text
Exemption to articles re-imported by Armed Forces returning from service abroad - [Notification No.271/58-Cus. dated 25.10.1958 as amended by Notification Nos. 128/86 and 101/95] Articles imported by or along with a unit of the Army, the Navy or the Air force on the occasion of its return to India after a tour of service abroad, are exempt 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 leviable thereon under section 3 of the said Customs Tariff Act. Provided that such articles are 'proved to the satisfactoin of the Customs Commissioner to have been exported by or alongwithsuch unit on the occasion of its departure from India or the State of Pondicherry on such tour.
Source: Government of India — Customs - Notifications (Tariff), dated 25.10.1958. Text is machine-extracted for reference; the officially published version prevails. Not legal advice.
HS Codes Referenced
19581975
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