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[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. 32/2017 – 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), the Central Government, on being satisfied that it is necessary in the public
interest so to do, hereby exempts goods of the description specified in column (2) of the Table below
and falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported
into India, from the whole of the duty of customs leviable thereon which is specified in the said First
Schedule, subject to the conditions, if any, specified in the corresponding entry in column (3) of the
said Table.

TABLE

S.No. Description of Goods Conditions
(1) (2) (3)
1 Works of art created abroad by
Indian artists and sculptors,
whether imported on the return
of such artists or sculptors to
India or imported by such
artists or sculptors subsequent
to their return to India
-
2 Books, being antiques of an age
exceeding one hundred years
If,
i. the establishment operating such a museum or an
art gallery is itself the importer being the purchaser
or owner of such works of art or antiques;
ii. the importer submits an undertaking before the
Deputy Commissioner of Customs or the Assistant
Commissioner of Customs, as the case may be,
that the goods so imported shall be used for public
exhibition and shall not be sold or traded after
importation and that in case of failure to comply
with this condition, he shall be liable to pay, in
respect of such quantity of the said goods as is
proved to be not being so used for the specified
purposes, an amount equal to the duty leviable on
such quantity but for the exemption under this
notification; and
iii. the importer produces a certificate issued by the
Ministry of Culture in the Government of India,
certifying that-
(a) the importer runs a museum or an art gallery
which allows unrestricted access to public;

and
(b) the building housing such a museum or gallery is
clearly meant for the operation of a museum or
art gallery.
iv. Such antiquities are registered with the
Archaeological Survey of India within 90 days
from the date of importation.

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
notifications no 32 2017 cus | iKargos