Customs:
CBIC extends the exemption from 31/03/2024 to 30/09/2024 by amending following 33 notifications
(refer attached excel file for publishing)
| Customs Notification No. 07/2024 dated 29.01.2024 | ||
| Sr.No | Customs Notification No and Date | Exemption to |
| 1 | 16/1965 dated 23.01.1965 | Good exported to foreign countries for display in show-rooms of Government of India |
| 2 | 80/1970 dated 29.08.1970 | Free warranty – articles supplied as replacement for defective ones |
| 3 | 46/1974 dated 25.05.1974 | Pedagogic materials for educational or vocatinal traning purposes. |
| 4 | 246/1976 dated 02.08.1976 | Precious stones-imported by post on “approval or return” basis. |
| 5 | 207/1989 dated 17.08.1989 | Foodstuffs and provisions, imported by foreigners. |
| 6 | 134/1994 dated 22.06.1994 | Goods imported for carrying out repairs, reconditioning, reengineering, testing, caliberation or maintenance (including services). |
| 7 | 147/1994 dated 13.07.1994 | Fire arms and ammunitions by a renowned shot. |
| 8 | 148/1994 dated 13.07.1994 | Specified free gifts, donations, relief and rehabilitation material imported by charitable organisations. Red CrossSociety, CARE and Government of India. |
| 9 | 151/1994 dated 13.07.1994 | Aircraft equipment, engines and spare parts, specified catering and ground equipments, fuel in tanks of aircraftand lubricating oil imported by Indian Airlines, United Arab Airlines and Indian Air Force.I |
| 10 | 152/1994 dated 13.07.1994 | Imports for handicapped persons, charitable or social welfare purposes and research or educational programmes. |
| 11 | 153/1994 dated 13.07.1994 | Goods of foreign origin imported for repairs and return -Theatrical equipments including costumes imported by visiting foreign troupes, pontoons for speedy loading and unloading of imported goods -Photographic, filming audio, video and radio equipments and tapes imported for short films, feature films and documentaries, goods for mountaineering expeditions. |
| 12 | 39/1996 dated 23.07.1996 | Imports relating to defence, internal security forces and Air Force. |
| 13 | 50/1996 dated 23.07.1996 | Specified equipment, instruments, raw materials,omponents, pilot plant and computer software when imported for R & D projects |
| 14 | 51/1996 dated 23.07.1996 | Research equipment imported by public funded and non-commercial research institutions and I.I.T. ,Regional cancer institutes etc. |
| 15 | 25/1998 dated 02.06.1998 | Exemption to effective rate of duty for the goods under chapter 70, 84, 85 and 90 |
| 16 | 25/1999 dated 28.02.1999 | Concessional rate of duty on goods imported for the manufacture of excisable goods |
| 17 | 97/1999 dated 21.07.1999 | Gold Bars |
| 18 | 25/2002 dated 01.03.2002 | Capital goods imported for use by IT/Electronics industry |
| 19 | 113/2003 dated 22.07.2003 | Castor oil cake and castor de-oiled cake manufatured from indigenous castor oil seeds on indigenous Plant and Machinery by Unit in SEZ and brought to DTA |
| 20 | 30/2004 dated 28.01.2004 | Seccond hand computers /computer peripherals including printer,plotter,scanner ,monitor,keyboard and storage unit received as donation by schools ,other public or charitable institutions |
| 21 | 45/2005 dated 16.05.2005 | Special Additional duties of customs to goods cleared from SEZ and brought to any other place in India |
| 22 | 81/2005 dated 8.09.2005 | Exemption on effective rate of duty on machinery/components for initial setting up of power generation project using non conventional materials |
| 23 | 102/2007 dated 14.09.2007 | Exemption from special CVD to all good imported for subsequent sale when IGST CGST SGST/UTGST paid by importer. |
| 24 | 26/2011 dated 01.03.2011 | Works of art, antiques in a museum or art gallery imported for public exhibition |
| 25 | 23/2016 dated 01.03.2016 | Exemption on effective rate of duty on Parts of Aircraft Imported under standard exchange scheme |
| 26 | 05/2017 dated 2.02.2017 | Machinary, equpments, apparatus, components and appliances for initial setting up of fuel cell based system for generation of power or for demonstration purposes or for balance of systems operating on biogas or bio-methane or by-product hydrogen |
| 27 | 16/2017 dated 20.04.2017 | Specified drugs and medicines supplied free of cost to patients under Patient Assistance Programme of specified company for Goods under Chapter 30. |
| 28 | 29/2017 dated 30.06.2017 | Specimen, models, wall pictures and diagrams for instructional purposes. |
| 29 | 30/2017 dated 30.06.2017 | Motion pictures, music, gaming software for use on gaming consoles printed or recored on media. |
| 30 | 32/2017 dated 30.06.2017 | Art works created abroad by Indian artist and sculptures, antiques books more than 100 years old. |
| 31 | 37/2017 dated 30.06.2017 | Imports relating to Defence and internal security forces. |
| 32 | 49/2017 dated 30.06.2017 | SAD on goods in Fourth schedule to central excise act |
| 33 | 52/2017 dated 30.06.2017 | Good under Chapter 27 (Mineral fuels, mineral oils, etc) |
[Notification No 7/2024 – Custom]
