Notification No. 03/1989, Dated 9th Jan 1989

Notification No. 3/89-Cus., dated 9-1-1989

Exemption to goods imported for display or use at fair, exhibition, demonstration, 
seminar, congress and conferences or similar events.

             In 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. 116/79-Customs, dated the 1st June, 1979, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the goods described in Schedule I annexed hereto, when imported into India for display or use at an event specified in Schedule II annexed hereto, from the whole of the duty of Customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and from the whole of the additional duty of customs leviable thereon under section 3 of the said Customs Tariff Act, subject to the conditions that, -

        (1) (a) in the case of any event of exhibition, fair or similar show or display, a certificate from an officer of a rank not below that of an Under Secretary to the Government of India in the Ministry of Commerce or an officer of the India Trade Promotion Organisation duly authorised by its Chairman in this behalf, is produced to the Assistant Commissioner of Customs or Deputy Commissioner of Customs at the time of clearance of the goods, to the effect that such exhibition, fair or, as the case may be, similar show or display, -

          (i) has been approved or sponsored by the Government of India in the Ministry of Commerce or the India Trade Promotion Organisation;

          (ii) is being held in the public interest, and

          (iii) is open to the general public or to a particular section of the general public or delegates to the particular event for which it has relevance;

        (b) in the case of any event, other than the event of exhibition, fair or similar show or display, a certificate from an officer of a rank not below that of an Under Secretary to the Government of India in the Ministry administratively concerned with that event is produced to the Assistant Commissioner of Customs or Deputy Commissioner of Customs at the time of clearance of the goods, to the effect that such event-

        (i) has been approved or sponsored by the Government of India, 
        (ii) is being held in the public interest, and 
        (iii) is open to the general public or to a particular section of the general public or delegates to the event for which it has relevance;

        (2) the importer undertakes through the execution of a bond or an instrument to the satisfaction of the Assistant Commissioner of Customs or Deputy Commissioner of Customs to re-export the goods within a period of six months from the date of official closure of the concerned event or within such extended period as the Assistant Commissioner of Customs or Deputy Commissioner of Customs may allow and, in the event of failure to re-export as aforesaid, to pay the duty which would have been levied thereon but for the exemption contained herein:

Provided that -

        (i) the requirement of re-export shall not apply to the following goods, namely:

     (a) small samples which are representative of foreign goods displayed at an event, including such samples of foods and beverages, either imported in the form of such samples or produced from imported bulk materials at that event, subject to the conditions that-

        (A) they are supplied free of charge to the visiting public at the event, for individual use or consumption by the persons to whom they are distributed,

        (B) they are identifiable as advertising samples and are individually of little value,

        (C) they are unsuitable for commercial purposes and are, where appropriate, packed in quantities appreciably smaller than the smallest retail package,

        (D) samples of foods and beverages which are not distributed in packs as provided in condition (C) above are consumed at the event, and

        (E) the aggregate value and quantity of the samples are, in the opinion of the Assistant Commissioner of Customs or Deputy Commissioner of Customs, reasonable having regard to the nature of the event, the number of visitors to it and the extent of the exhibitor's participation therein;

      (b) goods imported solely for demonst

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