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Notification No. 147/1994-Customs dated 13.07.1994

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

GOVERNMENT OF INDIA

MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)

Notification No. 147/1994-Customs

New Delhi dated the 13th July, 1994

            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 goods (hereinafter referred to as the said goods) of the description specified in column (2) of the Table hereto annexed and falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), from so much of that portion of the duty of customs leviable thereon, which is specified in the said First Schedule, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (3) of the said Table subject to the conditions specified in column (4) against each serial number in column (1) of the said Table.

Table

S. No. Description of goods Rate Conditions
(1) (2) (3) (4)
1 Deleted
2 Firearms and ammunition 50% ad valorem (i) The said goods have been imported as personal baggage, or as gifts exempted from the Import Trade Control restrictions, or covered by Customs Clearance Permit or Import License issued by the Director General of Foreign Trade; and
(ii) the goods are for the use of a renowned shooter who has been certified as such by the National Rifle Association.
      Explanation : For the purpose of this notification, “renowned shooter” means a person who has participated in a National Shooting Championship in an Open Men’s Event or Open Women’s Event or Open Civilian’s Event whether through Qualifying Tournament or Wild Card Entry conducted in accordance with the rules of the International Shooting Union, and has attained the Minimum Qualifying Score prescribed by the National Rifle Association.

[Notification No. 147/94-Cus., dated 13-07-1994 as amended by Notifications No. 101/95-Cus., dated 26-05-1995; No. 24/2002-Cus., dated 01-03-2002 and No. 106/2008-Cus., dated 22-09-2008]

[Notification No. 147/1994-Cus., dated 13-07-1994]



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