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.

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