Notification No. 296/1976, Dated 2nd Aug 1976

Notification No. 296/76-Cus., dated 2-8-1976 

Vehicles etc.- imported by Tourists under Triptyque or carnet de passage.

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 goods specified in column (2) of the Table below when imported into India, from the duty of customs and the additional duty leviable thereon to the extent indicated in the corresponding entry in column (3) of the said Table, subject to the conditions specified in the corresponding entry in column (4), thereof.

1.                      (a) Vehicles as defined in         Whole of the duty                    (1) The importer shall: 
                         Article 1 of the Convention.     of customs leviable                   (a) be a member of an Automobile Club 
                         (b) Fuel and component           thereon under                          or Association belonging to the Federation 
                         parts referred to in Articles 3    the First Schedule to the          of Alliance Internationale De Tourisme; 
                         and 4 respectively of the           Customs Tariff                        (b) produce to the proper officer for the  
                         Convention.                             Act, 1975 (51 of 1975),          purpose of the same being duly signed and 
                                                                        and the additional                     stamped by him the triptyque or carnets de 
                                                                        duty leviable thereon                 passages-en-douane issued by the Alliance 
                             &n