CUS NTF NO.157/1990 DATE 28/03/1990

The notification exempts specified goods imported for display or demonstration under an ATA Carnet.
As amended by Notification No. 66/95-Cus., dated 16.3.1995. -

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 the goods described in Schedule I annexed hereto, when imported into India for display or use at any event specified in Schedule II or Schedule III, from the whole of the additional 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 leviable thereon under section 3 of the said Customs Tariff Act, subject to the conditions that:-

(Bold words and figures has been substituted vide cus Ntf.No.24/2002 dt.1/3/2002)

(1) the event specified in Schedule II is being held in public interest and is sponsored or approved by the Government of India or the India Trade Promotion Organisation;

(2) the said goods are imported under an ATA Carnet issued in accordance with the Customs Convention on ATA Carnet foe temporary admission of goods (hereinafter referred to as the ATA Carnet) and the Carnet is guaranteed by the Federation of India Chamber of Commerce & Indusatry, which has been appointed as the guaranteeing association for ATA Carnet in India (hereinafter referred to as the Federation);

(3) the said goods in all respects conform to the description, quantity, quality, value and other specification given in the ATA Carnet duly certified by the Customs authorities at the country of exportation;

(4) the said goods shall be exported within a period of six months from the date of importation;

Provided that where the goods are exported within the said period of six months and again re-imported, the period of six months shall be computed from the date of first importation;

Provided further that when the Deputy Commissioner of Customs or Assistant Commissioner of Customs [OLD Central Government] is satisfied that it is necessary in the public interest so to do, it may extended the said period of six months by a further period not exceeding six months;

(In condition (4) second proviso has been substituted vide CUS NTF NO. 21/2006 DATE 01/03/2006)

(5) in the event of failure to export the goods within the period specified in condition (4), the customs, duty leviable on the godds as on the date of clearance shall be paid by the Federation:

Provided that the Federation shall not be liable to pay the customs duty in cases where the said goods are sold in exhibitions or fairs or otherwise disposed of in India in accordance with any law for the time being in force applicable to such goods and on payment of the duties of customs which are payable in respect of such goods [OLD on payment of customs duty with the prior approval of the Government of India in the Department of Revenue.]

(Amendment in the proviso to condition (5) vide CUS NTF NO. 55/2007 DATE 12/04/2007)

2. Nothing contained in this notification shall apply to goods imported through the medium of post.

3. This notification shall come into force on the 1st day of May, 1990.

SCHEDULE I

(a) Goods intended for display or demonstration.
(b) Goods intended for use in connection with display of foreign products, including-

(i) goods necessary for the purpose of demonstrating machinery or appratus to be displayed:
(ii) construction and decoration material including electrical fittings, for the temporary stands foreign exhibitions:
(iii) advertising and demonstration material which is demonstrably publicity material for the goods displayed, for example, sound recording, films and lanterns, slides and appratus for use therewith:
(iv) equipment including interpretation, appratus, sound recording appratus and films of an educational, scientific or cultural charater intended for use at international meetings, conferences or congresses.

SCHEDULE II
EVENTS

1. Trade, industrial, agricultural or crafts exhibition, fair, or similar show or display.
2. Exibition or meeting which is primarily organised for a charitable purpose.
3. Exhibition or meeting which is primarily organised to promote any branch of learning, art, craft, sport or scientific, educational or cultural activity to promote friendship between peoples, or to promote religious knowledge or worship.
4. Meetings of representatives of any international group of organisations.
5. Representative meeting of an official commemorative charater.

EXPLANATION. -

The events specified in this Schedule do not include exhibitions organised for private purposes in shops or business premises with a view to promote the sale of foreign goods.

SCHEDULE-III
(EVENTS)

1) Display or demonstration before any department of the Central Government or a State Government or a Union Territory Administration.

2) Meeting , conference or congress organized by any company or organization .

(SCHEDULE-III has been added vide cus Ntf.No.24/2002 dt.1/3/2002)

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