| Date: |
30-06-2017
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| Notification No: |
Notification No. 32/2017-Customs
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| Issuing Authority: |
Indian Customs
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| Type: |
Tariff
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| File No: |
F. No. 354/119/2017-TRU |
| Subject: |
Seeks to grant exemption to works of Art and books, being antiques of an age exceeding one hundred years
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GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 32/2017 – Customs
New Delhi, the 30th June, 2017
G.S.R. (E).- - In exercise of the powers conferred by sub-section (1) of
section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on
being satisfied that it is necessary in the public interest so to do, hereby
exempts goods of the description specified in column (2) of the Table below and
falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975),
when imported into India, from the whole of the duty of customs leviable thereon
which is specified in the said First Schedule, subject to the conditions, if
any, specified in the corresponding entry in column (3) of the said Table.
TABLE
| S.No. |
Description of Goods |
Conditions |
| (1) |
(2) |
(3) |
| 1 |
Works of art created abroad by Indian artists and sculptors, whether
imported on the return of such artists or sculptors to India or imported
by such artists or sculptors subsequent to their return to India |
- |
| 2 |
Books, being antiques of an age exceeding one hundred years |
If,
i. the establishment operating such a museum or an art
gallery is itself the importer being the purchaser or owner of such
works of art or antiques;
ii. the importer submits an
undertaking before the Deputy Commissioner of Customs or the Assistant
Commissioner of Customs, as the case may be, that the goods so imported
shall be used for public exhibition and shall not be sold or traded
after importation and that in case of failure to comply with this
condition, he shall be liable to pay, in respect of such quantity of the
said goods as is proved to be not being so used for the specified
purposes, an amount equal to the duty leviable on such quantity but for
the exemption under this notification; and
iii. the
importer produces a certificate issued by the Ministry of Culture in the
Government of India, certifying that-
(a) the importer runs a
museum or an art gallery which allows unrestricted access to public; and
(b) the
building housing such a museum or gallery is clearly meant for the
operation of a museum or art gallery.
iv. Such antiquities
are registered with the Archaeological Survey of India within 90 days
from the date of importation. |
2. This notification shall come into force with effect from the 1st day of
July, 2017
(Ruchi Bisht)
Under Secretary to the Government of India
(F.
No. 354/119/2017-TRU)
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