| Date: |
02-08-1976
|
| Notification No: |
CUSTOMS Notification No 326/1976
|
| Issuing Authority: |
Indian Customs
|
| Type: |
Tariff
|
| File No: |
|
| Subject: |
Exemption of export to gifts or free samples
|
|
Exemption of export to gifts or free samples
Notification
No. 326 dated 2nd August 1976
In
exercise of the powers conferred by sub-section (1) of section 25 of the Customs
Act, 1962 (52 of 1962), the Central Government, being satisfied that it is
necessary in the public interest so to do, hereby exempts gifts or free samples
-
(i)
Of all goods (other than block mica, skins of reptiles and wild animals);
and
(ii)
Of block mica and of skins of reptiles and wild animals the value of
which does not exceed fifty rupees,
When
exported by air out of India, from the whole of the duty of customs leviable
thereon under the Second Schedule to the Customs Tariff Act, 1975 (51 of 1975).
|
|
|