|
Notification New
Delhi, the 1st March, 2011 No.
26/2011-Customs |
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 |
[F. No.
334/3/2011 –TRU]
(Sanjeev Kumar Singh)
Under Secretary
to the Government of India
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