CUSTOMS Notification No 32 of 2017 dt 30th June, 2017

 

 

 

 

   Notification no 32/2017 Customs date on 30th June, 2017

 

 

The extract of CUSTOMS Notification No. 32/2017- CUSTOMS is given below:

 

Notification No. 32/2017-CUSTOMS

 [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

 

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

 

Notification No. 32/2017 – Customs

 

New Delhi, the 30th June, 2017

 

G.S.R. (E).- - In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts goods of the description specified in column (2) of the Table below and falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, from the whole of the duty of customs leviable thereon which is specified in the said First Schedule, subject to the conditions, if any, specified in the corresponding entry in column (3) of the said Table.

 

 

 

 

 

 

 

 

TABLE

 

 

 

 

 

 

S.No.

Description of Goods

 

 

 

Conditions

 

 

 

 

 

 

 

 

(1)

 

(2)

 

 

 

 

(3)

 

 

 

 

 

 

1

Works of art created abroad by

 

-

 

 

 

Indian

artists  and

sculptors,

 

 

 

 

 

whether imported on the return

 

 

 

 

 

of  such  artists  or  sculptors  to

 

 

 

 

 

India  or  imported  by  such

 

 

 

 

 

artists

or  sculptors

subsequent

 

 

 

 

 

to their return to India

 

 

 

 

 

 

 

 

 

2

Books, being antiques of an age

 

If,

 

 

exceeding one hundred years

 

 

i.

the establishment operating such a museum or an

 

 

 

 

 

 

 

 

 

 

 

 

 

art gallery is itself the importer being the purchaser

 

 

 

 

 

 

 

or owner of such works of art or antiques;

 

 

 

 

 

 

ii.

the  importer  submits  an  undertaking  before  the

 

 

 

 

 

 

 

Deputy Commissioner of Customs or the Assistant

 

 

 

 

 

 

 

Commissioner of Customs, as the case  may be,

 

 

 

 

 

 

 

that the goods so imported shall be used for public

 

 

 

 

 

 

 

exhibition  and  shall  not  be  sold  or  traded  after

 

 

 

 

 

 

 

importation and that in case of failure to comply

 

 

 

 

 

 

 

with this condition, he shall be liable to pay, in

 

 

 

 

 

 

 

respect of such quantity of the said goods as is

 

 

 

 

 

 

 

proved to be not being so used for the specified

 

 

 

 

 

 

 

purposes, an amount equal to the duty leviable on

 

 

 

 

 

 

 

such  quantity  but  for  the  exemption  under  this

 

 

 

 

 

 

 

notification; and

 

 

 

 

 

 

iii.  the importer produces a certificate issued by the

 

 

 

 

 

 

 

Ministry of Culture in the Government of India,

 

 

 

 

 

 

 

certifying that-

 

 

 

 

 

 

 

(a)  the importer runs a museum or an art gallery

 

 

 

 

 

 

 

which  allows  unrestricted  access  to  public;

 

 

and

 

(b)    the building housing such a museum or gallery is clearly meant for the operation of a museum or art gallery.

 

  1. Such antiquities are registered with the Archaeological Survey of India within 90 days from the date of importation.

 

 

  1. This notification shall come into force with effect from the 1st day of July, 2017.

 

(F. No. 354/119/2017-TRU)

 

 

 

(Ruchi Bisht)

 

Under Secretary to the Government of India


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