[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. 33/2017 – Customs
New Delhi, the 30
th
June, 2017
G.S.R. (E)- - In exercise of the powers conferred by sub-section (1) of section 25 of the
Customs Act, 1962 (52 of 1962) and in supersession of the notification of the Government of India in
the Ministry of Finance (Department of Revenue), No.259 dated 11
th
October, 1958 published in the
Gazette of India, Part II, Section 3, Sub-section (i), vide number G.S.R. 927 dated the 11
th
October,
1958, except as respects things done or omitted to be done before such supersession, the Central
Government, being satisfied that it is necessary in the public interest so to do, hereby exempts,
challenge cups or trophies -
(a) which have been won by any unit of the Defence Forces in India or by a particular member or
members of such unit in a competition which is not confined to units or members of the units
stationed in India; or
(b) which are being re-imported and which before being exported had been won by any such unit or
member or members of a unit in a competition not satisfying the above-mentioned condition; or
(c) Which have been sent by donor’s resident abroad for presentation to or competition among such
units or members of such units;
when imported into India, from the whole of the duty of customs leviable thereon as specified in the
First Schedule to the Customs Tariff Act, 1975 (51 of 1975); and from the whole of the integrated tax
leviable thereon under sub-section (7) of section 3 of the Customs Tariff Act,1975 (51 of 1975):
Provided that the articles for which free entry is claimed are certified by the Officer
commanding the unit or Brigade or any higher military authority or any of their staff Officers as
having been offered for competition or presented with the sole or main object of encouraging military
efficiency.
Provided further that the cups or trophies had engraved on them before being shipped the object
for which presented, and except in the case of those sent by donor’s resident abroad for competition in
India in the name of the winner or winners.
2. This notification shall come into force with effect from the 1
st
day of July, 2017.
[F.No.354/119/2017-TRU]
(Ruchi Bisht)
Under Secretary to the Government of India