international travel – Customs duty for bringing Two Laptops from US to India

Background Information

I have one laptop which I have bought in India. I have taken the export certificate for that laptop and traveled to the US for studies. Now, I am planning to buy another laptop, here in the US and come back to India with both the laptops. You can directly jump to Main question and read the points later as needed.

  1. As per my readings till now, an individual with an export certificate for items can bring those items back to India without any duty on it.

  2. There is also a duty-free allowance of ₹50000 –

On arrival from countries other than Nepal, Bhutan or Myanmar

A. Indian Residents and foreigners residing in India:

(a) used personal effects and travel souvenirs;

(b) articles up to the
value of Rs. 50,000 carried on person or accompanied baggage,
excluding those listed in Annexure-I

  1. Also, the document mentions that –

One laptop computer (notebook computer) over and
above the said free allowances mentioned above is also
allowed duty-free if imported by any passenger of the age
of 18 years and above.

  1. Transfer of Residence benefit doubt :

    Can I avail of the transfer of residence benefit? I have been staying in the US for a little over a year but less than 2 years(so there’s a free allowance of ₹2,00,000) and I am coming to India during my university winter break. I will be returning back to the US after about a month or so. But I am not sure if I can avail of this benefit and what criteria need to be satisfied for transfer of residence eligibility. Here’s the official document on the transfer of residence –
    enter image description here

As seen, there’s no condition of a minimum 2yrs foreign stay for the 1-2yrs category. But some websites online mentions that a minimum of 2yrs foreign stay is required to be eligible for this benefit in any category. So which one is true and am I eligible?


Main Question :

The old laptop which I had carried from India to the US has an export certificate with it, so that will, of course, be allowed duty-free. My question is whether the laptop bought in the US falls into the second category where one laptop is allowed fully duty-free import or will they count it under the duty-free allowance of only ₹50000? Is there any way I can bring both the laptops, duty-free into India?