Whether consumer electronics goods above Rs 2000(C.I.F) are restricted when the same goods are allowed free in the ITC(HS)

The consumer electronic goods like Mobile phone, digital camera,iPhone, digital TV,Laptop,etc ,if costing more than Rs 2000/-(C.I.F), are not exempted form the Foreign Trade (Regulation)Rules,1993.[As per Rule 3(1) (i)(h) of the Foreign Trade (Exemption from Application of Rules in Certain cases) order,1993]
The above Foreign Trade order,1993 is issued under section 19 of the Foreign Trade (Development and Regulation) Act,1992.

THE ITC(HS) is governed by the Section 5 of the Foreign Trade (Development and Regulation) Act, 1992 (No.22 of 1992) read with paragraph 2.1 of the Export and Import Policy – 2004-09, as amended from time to time.
Therefore, any item,may be consumer electronic goods,if allowed to be imported freely as per ITC(HS),then, same may also be allowed to freely importable through Postal channel.
In another words,digital camera and other consumer electronics goods should not attract any fine and penalty ,if it cost more than Rs 2000/(CIF).

As far duty is concerned, if the goods are imported for personal use then duty to be charged @ 17.34%. OTHERWISE, for commercial use ,it should be @ 31.703%.But in no case ,it should attract fine and penalty.
Clarification is required on the above facts.
Ravindra Kumar

Foodstuffs and provisions, imported by foreigners for personal use

No customs duty on import of food stuff by foreigners for personal use . Provided that -
(i) the aggregate c.i.f. value of such foodstuffs and provisions so imported by any such person in a year
shall not exceed Rs. 1,00,000; and
(ii) the importer secures the foreign currency required for importing such foodstuffs and provisions from the funds available to him in the foreign country.

Ravindra Kumar

Customs duty on iPhone

iPhone is a smartphone made by Apple that combines an iPod, a tablet PC, a digital camera and a cellular phone. The device includes Internet browsing and networking capabilities. The principal function is telephony.Thus iPhone is classified under CTH 8517 12 and attracts duty of 4% in lieu of sales tax/VAT/Local tax,etc.In addition to this , 1% duty as National Calamity Contingent duty on iphone is charged in India.
It is advisable not to import iPhone through Indian post as iphone ,being consumer electronics goods and valuing more than Rs 2000/(CIF),are restricted.Attracts fine and penalty ,in addition to duty,on iPhone.But through postal you have to pay less freight ,so less value and less duty. Choice is yours.
Ravindra Kumar

import duty on Wall paper,wall covering

Wall paper and similar wall coverings,with or without grained,embossed,coloured,design-printed or otherwise decorated layer of plastics are attracting duty @31.7034 %.No licence is required to import.The duty is always charged on assessable value.