for example: TATA AIG

  for example: Indian Contract Act

  for example: Ratan Tata

  for example: Negotiable Instruments Act

Section 11   [ View Judgements ]

Exemption from duty for personal effects imported temporarily

Subject to other conditions laid down in these rules, the personal effects of a tourist shall be allowed to be imported temporarily free of duty :

Provided that, -

(a) they are for the personal use of the tourist;

(b) they are carried on the person or in the baggage accompanying the tourist;

(c) there is no reason to fear abuse; and

(d) these personal effects, other than those consumed during his stay, are re-exported by the tourist on his leaving India for a foreign destination.

Explanation. - The expression personal effects means all clothing’s and other articles, new or used, which a tourist may personally and reasonably require taking into account all the circumstances of his visit but excluding all merchandise imported for commercial purposes.

#LawyerServices #Section #Act #Law #Statute #IndianLaw #Kanoon