Notification
No. 26/2011-Customs
New Delhi, the 1st March, 2011
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)(herein after referred to as
the said Act), when imported into India, from the whole of the duty of customs
leviable thereon specified
in the said Schedule and from the whole of the additional duty leviable thereon
under section 3 of the said
Act, subject to the relevant conditions specified in the Annexure to this
notification, the Condition
number of which is referred to in the corresponding entry in column (3) of the
said Table.
Table
| S. No. |
Description of goods
|
Condition No. |
| (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. |
Works of art including statuary and pictures
intended for public exhibition in a museum or art gallery
|
1 |
| 3. |
Works of art namely memorials of a public
character intended to be put up in a public place including, materials
used or to be used in their construction, whether worked or not
|
1 |
| 4. |
Antiques intended for public exhibition in a
public museum or national institution |
1 and 2 |
| 5. |
Books, being antiques of an age exceeding one
hundred years |
1 and 2 |
ANNEXURE
| Condition No. |
Condition |
| 1. |
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 Assistant
Commissioner of customs or the Deputy 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. |
| 2. |
Such antiquities are registered with the Archaeological Survey
of India within 90 days from the date of importation |