Section 3(1) in The Foreign Trade (Exemption From Application Of Rules In Certain Cases) Order,1993
(1)Nothing contained in theRules shall apply to the import of any goods(a)by the Central Government or agencies, undertakings owned and controlled by the Central Government for defence purposes;(b)by the Central Government or any State Government, statutory corporation, public body or Government undertaking run as a joint stock company through the agency of the purchase organisations of the Ministry of supply, that is, India Supply Mission, London, and India Supply Mission, Washington;(c)by the Central Government, any State Government or any statutory corporation or public body or Government undertaking run as a joint stock company, orders in respect of which are placed through the Directorate General, Supplies and Disposals, New Delhi;(d)by transhipment or imported and bonded on arrival for re-export as ships stores to any country outside India except Nepal and Bhutan or imported and bonded on arrival for re-export as aforesaid but subsequent released for use of diplomatic personnel, consular officers in India and the officials of the United Nations Organisation and its specialised agencies who are exempt from payment of duty under the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 3, dated 8th January, 1957, and the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947), respectively;(e)imported and bonded on arrival for sale at approved duty-free shops, whether to outgoing or incoming passengers, against payments in free foreign exchange;(f)which are in transit through India by post or otherwise, or as redirected by post or otherwise to a destination outside India, except Nepal and Bhutan provided that such goods, while in India are always in the custody of the postal or customs authorities;(g)for transmission across India by Air to Afghanistan or by land, to any other country outside India, except Nepal and Bhutan under claim for exemption from duty or for refund of duty either in whole or in part:Provided that such goods are imported by or on behalf of the Government or a country bordering on India or that the importer undertakes to produce within a specified period evidence that such goods have crossed the borders of India or in default to pay such penalty as the proper officer of customs may deem fit to impose on such goods:Provided further that nothing contained in this item will exempt any goods from the Import Trade Regulations;(h)by the person as passenger baggage to the extent admissible under the Baggage Rules for the time being in force except quinine exceeding five hundred tablets or 1 /3 lb. powder or one hundred ampoules:Provided that in the case of imports by a tourist, articles of high value whose re-export is obligatory under rule 7 of the Tourist Baggage Rules, 1978, shall be re-exported on his leaving India, failing which such goods shall be deemed to be goods of which the import has been prohibited under the Customs Act, 1962 (52 of 1962):Provided further that the import of gold in any form including ornaments (but excluding ornaments studded with stones or pearls) will be allowed as part of baggage by passengers of Indian origin or a passenger holding a valid passport issued under the Passports Act, 1967 (15 of 1967) subject to the following conditions, namely:(a)that the passenger importing the gold is coming to India after a period of not less than six months of stay abroad;(b)the quantity of gold imported shall not exceed five kilograms per passenger;(c)Import duty on gold shall be paid in convertible foreign currency; and(d)there will be no restriction on sale of such imported gold.(i)by any person through the post or otherwise for his personal use, or by any institution or hospital for its use except(a)vegetable seeds exceeding one 1b. in weight;(b)bees;(c)tea;(d)books, magazines, journals and literature which are not allowed to be imported under the policy for the time being in force;(e)goods, the import of which is canalised under the policy;(f)alcoholic beverages;(g)fire-arms and ammunition;(h)consumer electronic items (except hearing aids and life-saving equipments, apparatus and appliances and parts thereof):Provided that the c.i.f. value of goods imported as aforesaid at any one time shall not exceed rupees two thousand;(j)by or on behalf of diplomatic personnel, consular officers and Trade Commissioners in India who are exempted from payment of customs duty under Notification No. 3, dated 8th January, 1957, of the Government of India in the Ministry of Finance (Department of Revenue);(k)from any country, which are exempted from customs duty on re-importation under section 20 of the Customs, 1962 (52 of 1962) or under Customs Notification Nos. 113, dated 16th May, 1957, 103, dated 25th March 1958, 260 and 261, dated 11th October, 1958, 269, 271, 273, 274, 275 and 276, dated 25th October, 1958 and 204, dated 2nd August, 1976, of the Government of India, Ministry of Finance (Department of Revenue), or Notification No. 174, dated 24th September, 1966, or Notification No. 103, dated 16th May, 1978 of the Government of India, Ministry of Finance (Department of Revenue and Insurance) or Notification No. 80, dated 29th August, 1970;
