On Arrival, there are two Customs clearance channels: Green for travellers not carrying dutiable items and Red for the rest. The below goods may be imported  duty free into India :

Tourists are allowed to bring with them personal effects including clothing. However, the same shall be denied if it is commercial merchandise.Tourists are required to declare all expensive electronic equipment they bring on arrival at Customs. This shall also be re-checked on departure. Tourists should obtain an Export Certificate for these items if they are travelling to neighbouring countries and intend a multiple entry. Indian laws permit foreign tourists to bring in gifts worth Rs. 4,000 and tourists of Indian origin gifts worth Rs.12,000. Indian laws also allow tourists to bring 200 cigarettes or 50 cigars or 250 gm of tobacco, and one litre each of wine and spirits free of duty.