The Gazette of India
EXTRAORDINARY
PART II-Section 3—Sub-Section (i)
PUBLISHED BY AUTHORITY
No. 384] NEW DELHI, WEDNESDAY, DECEMBER 5, 1979/AGRAHAYANA 14, 1901 Separate paging is given to this Part in order that it may be filed as a separate compilation
1406 THE GAZETTE OF INDIA : EXTRAORDINARY [PART T T _ S E C. 3(i>] years shall be mgnored if the total duration of " stay on these visits does not exceod six months;(b) shortfall upto a period of two months in a person's stay abroad inuy be condoned by the Assistant Collector of Customs if he is satis- fied that tho persons, early return to India had been caused by his availing of the terminal leave or a vacation or by any other special circumstances ;—•
Provided that on sufficient cause being shown by the person concerned, the Collector of Customs may condone the period of stay in India in excoss of six months.
TABLE
Description of article
SI. No
Rate of Customs duty
1
3
1.
15% 2.
MINISTRY OF FINANCE
(Department of Revenue)
NOTIFICATIONS
New Delhi, the 5Lh December, 1979
CUSTOMS
G.S.R. 676 (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 of the Government of India, in the Ministry of Finance, Department of Revenue No. 131—Customs dated the 5th July, 1978, the Centra) Govern- ment being satisfied that it is necessary in the public interest so to do, heroby exompts each of the articles specified in column (2) of the Table annexed hereto, whon imported by any persons part of his baggage, on abona-fide transfer of residence to India, from —
(a) so much of the duty of customs leviable thereon under tho First Schedule to the Customs Tariff Act, 1975, (51of 1975), as in excess of the ratos specified in the coiresponding enrtry in column (3) of the said table; and
(b) the whole of the additional duty leviable thereon under section 3 of the Customs Tariff Act, 1975 (51 of 1975), subject to the following 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 resi- dence to India for a minimum stay of one year;
(il) such person affirms by a declaration that the goods have been in his family's possession and use for a minimum period of one year and examination of the goods and attendant circumstances do not indicate to the contrary ;
(iii) such good shall not be sold, displayed or advertised or offered for sale until their market price has depreciated to less than 50 per cent of the market price when new; and
EXPLANATION :- - For the purposes of this notification —
3. 4. 5.
Domestic refrigerators capacity not exceeding 100 litres. . . . . . .. Domestic refrigerators capacity exceeding J 00 litres but not exceeding 165 litres. . Other domestic refrigerators Deop Froe7os Air-Conditioners. . . . ..
20% 40% 40% 50%
[No. 230 Cus./F. No. 495/15/79-Cus-V I]
New Delhi, the 5 th December, 1979
CUSTOMS
G.S.R. 677(E).—In exercise of the powers conforrfcd by sub* section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with sub-section (4) of section 31 of the Financo Act, 1979 (21 of 1979), the Central Government being satisfied that it is necessary in the public interest so to do, hereby makes the follow- ing amendment in the notification of the Government of India, in the Ministry of Finance, Department of Revenue No. 104— Customs dated the 10th May, 1979 namely :—
"In the Schedule to the said notification after Serial No. 233
and ontiies relating thereto";
the following Serial No. and entries shall bo inserted, namely ; "234 No. 230—Customs dated the 5th December, 1979".