CUS NTF NO. 75/1997 DATE 14/10/1997

Samples import as personal baggage (value raised to Rs.36,000/- from Rs.10,000/-)
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 interest so to do, hereby makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue). No. 154/94-Customs, dated the 13th July, 1994, namely :-

In the said notification in the Table, for S.No. 3 and the entries relating thereof,the following shall be substitued, namely :-

S.No.	Description of goods	Conditions
(1)	(2)	(3)
"3.	Commercial samples	(i) The said goods have been imported as personal baggage by bona fide commerical travellers or businessmen or imported by post or by air. (ii) The importer produces his import Export Code Number at the time of importation; (iii) The said goods are clearly marked as samples; (iv) The import of the said goods does not exceed Rs 36,000 in value or 10 units in number, within a period of twelve months; and (v) The importer at the time of importation- (A) declares that - (a) the samples have been imported into India solely for the purpose of being shown in Inida for the guidance of exporters or for securing or executing an export order, (b) the totoal import value of samples does not exceed Rs 36,000 or 10 unints in number, within the period of the last twelve months; and (B) produces an undertaking to the Assistant Commissioner of Customs to pay the duly leviable on the said goods but for the exemption contained herein, if the declaration under sub clause (A) is found to be false".

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