for example: TATA AIG

  for example: Indian Contract Act

  for example: Ratan Tata

  for example: Negotiable Instruments Act

Section 13   [ View Judgements ]

Exemption from duty on gifts imported by tourist of foreign origin


In addition to articles allowed under rule 12 above, a tourist of foreign origin staying in India for more than twenty four hours may also be allowed to import free of duty, at the discretion of the proper officer, articles other than those mentioned in Appendix A to these rules up to a value of six hundred rupees if these are intended for personal use or for making gifts.

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