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Union of India - Section

Section 8 in The Baggage Rules, 1998

8. Transfer of residence.

(1)A person who is transferring his residence to India shall be allowed clearance free of duty, in addition to what he is allowed under rule 3 or, as the case may be, under rule 4, articles in his bona fide baggage to the extent mentioned in column (1) of Appendix F, subject to the conditions, if any, mentioned in the corresponding column (2) of the said Appendix.
(2)The conditions may be relaxed to the extent mentioned in column (3) of the said Appendix.