The Gazette of India
EXTRAORDINARY
PART II—Section 3 Sub-section (i)
PUBLISHED BY AUTHORITY
No. 203] NEW DELHI, WEDNESDAY, JULY 5, 1978/ASADHA 14, 1900
Separate paging Is given to this Part in order that it may be filed as a separate compilation
586 THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—Sec (,?)] said Table, subject to the followinR conditions, namely :—(i) such person has been residing abroad for a mini- mum period of 2 years immediately preceding the transfer of residence and is transferring his residence to India for a minimum stay of one year;
(ii) such person affirms by a declaration that goods have been in his or his family's possession and use for a minimum period of one year and examination of the goods and attendant circums- tances do not indicate to the contrary;
(iii) such goods shall not be sold, displayed or adver- tised or offered for sale until their market price has depreciated to less than 50 per cent of the market price when new; and
(iv) the goods not accompanying the passenger were shipped or despatched or arrived within the time limits specified in the Baggage Rules, 1978.
EXPLANATION.—for tho purposes of this notification- fa) short visits, if any made by the persons concerned to India during the aforesaid period of 2 years shall be ignored if the total duration of stay on these visits does not exceed six months :
Provided that on sufficient cause being shown by the person concerned, the Collector of Customs may condone the period of stay in India in excess of six months;
MINISTRY OF FINANCE
(b) shortfall upto a period of two months in a person's stay abroad may be condoned by the Assistant Col- lector of Customs if he is satisfied that the person's early return to India had been caused by his avail- ing of the terminal leave or vacation or by any other special circumstances.
{Department of Revenue)
TABLE
NOTIFICATION
:>. Description of article
Serial N<
New Delhi, the 5th July, 1.978
Rate of addi- tional duty CUSTOMS
(2)
(1)
f3)
1.
Domestic refrigerators capaci not exceeding 100 litres.
2.
2%
Domestic refrigerators capacity exceeding 100 litres but not exceeding 165 litres.
G.S.R. 356(E).—Tn 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 oi' the Government of India, in the Ministry of Finance, Department of Revenue No. 105-Customs dated the 16th May, 1978, tho Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts each of the articles specified in column (2) of the Table annexed hereto, when imported by any person as part of his baggage on a bonafide transfer of residence to India, from—
Other domestic refrigerators.
3.
40%
Deep Freezes
40%
4.
(a) the whole of the duty of Customs leviable thereon which is specified in the First Schedule to the Ci&toms Tariff Act, 1975, (51 of 1975); and
Air Conditioners
50%
5.
[No. 131-Cus/F.No. 497/6/78-Cus. VI]
A. BORDIA, Unier Secy.
(b) so much of the additional duty leviable thereon under section 3 of the Customs Tariff Act, 1975 (51 of 1975), as is in excess of the rates specified in the corresponding entry in Column (3) of the