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Notification No. 4/99-Cus., dated 8-1-1999
Exemption to passenger bus and spares, fuel and consumables thereof
imported from Pakistan or Bangladesh.
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 the goods specified in column
(2) of the Table below when imported into India from Pakistan or Bangladesh from whole of the duty of customs leviable
thereon under the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) and whole of the additional duty leviable
under section 3 of the said Customs Tariff Act, subject to the conditions specified in column (3) thereof, namely :-
TABLE
Serial
Number
Name of
goods
Condition of exemptions
(1) (2) (3)
1.
Passenger
bus
Provided that-
2.
Spares, fuel
and
consumables
for the
passenger
bus.
(a) the goods specified in column (2) are imported under the Agreement between India and Pakistan
for regulation of Bus Service between New Delhi and Lahore or under the Agreement India and
Bangladesh for regulation Bus Service between Calcutta and Dhaka;
(b) the passenger bus is re-exported before the expiry of three months from the date of its importation
into India;
(c) the spares and consumables are imported along with the passenger bus and are intended for the
proper running of the passenger bus or to carry out necessary repair on the passenger bus during the
course of journey and such spares and consumables, as are not used during the course of the journey,
are re-exported at the time of re-export of the passenger bus;
(d) the fuel is contained in the fuel tank of the passenger bus and such quantity of fuel as is not
consumed during the course of the journey is re-exported at the time of re-export of the passenger bus:
Provided further that where the Central Government or the Commissioner of Customs is satisfied, that it
is necessary in the public interest so to do, it or he may extend the period of three months mentioned at
(b) above by a further period as it or he may deem fit which shall not exceed a period of three months at
a time.
Notification No. 4/99-Cus., dated 8-1-1999 as amended by Notification No. 36/99-Cus., dated 22-3-1999.
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