Notification No. 171/93-Cus.,
dated 16-9-1993
Gifts-imported
by post or air freight. - In exercise of the powers conferred by
sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and in
supersession of the notification of the Government of India in the Ministry of
Finance, Department of Revenue No. 107/91-Customs, dated the 25th July, 1991,
the Central Government being satisfied that it is necessary in the public
interest so to do, hereby exempts bona fide gifts as are exempted from any
prohibition in respect of the import thereof under the Foreign Trade
(Development and Regulation) Act, 1992 (22 of 1992) and either imported by a
courier as defined in the Courier Imports (Clearance) Regulations, 1995, or
falling under heading 98.04 of the First Schedule to the Customs Tariff
Act, 1975 (51 of 1975) from the whole of the duty of customs leviable
thereon under the said First Schedule and the whole of the additional duty leviable
thereon under section 3 of the said Customs Tariff Act:
"Provided that the value of such bona fide gifts imported by post or as
air-freight does not exceed rupees five thousand";
"Explanation - For the purposes of this notification, postal charges or
the air-freight shall not be taken into account for determining the value limit of rupees five thousand".
[Notification No. 171/93-Cus., dated
16-9-1993 as amended by Notifications No. 100/95-Cus., dated 26-5-1995; No.
101/95-Cus., dated 26-5-1995; No. 28/98-Cus., dt.
2-6-1998 and No. 87/99-Cus., dated 6-7-1999.]