Appendix C

(1)

(2) Articles allowed free of duty

(a) Indian passenger returning after 
at least 3 months.
(i) Used household articles up to an 
aggregate value of Rs. 6,000/-.
(ii) Professional equipment up to a value of Rs 10,000/-.
(b) Indian passenger returning after at 
least 6 months.
(i) Used household articles up to an aggregate value of Rs. 6,000/-.
(ii) Professional equipment up to a value of Rs. 20,000/-.
c) Indian passenger returning after a stay of minimum 365 days during the preceding 2 years on termination of his work, and who has not availed this concession in the preceding three years. (i) Used household articles and personal effects, (which have been in the possession and use abroad of the passenger or his family for at least six months) and which are not mentioned in Annex I or Annex II up to an aggregate value of Rs. 30,000/-.