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            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

            Provisions expressly mentioned in the judgment/order text.

            <h1>Baggage classification determines a single tariff treatment for passenger and postal personal imports, subject to specified exclusions.</h1> Goods imported personally by passengers or crew are classifiable under Tariff Heading 9803 and levied at a single duty rate, excluding motor vehicles, alcoholic drinks, courier imports, and items imported under an import licence or customs clearance permit. Postal imports for personal use are classifiable under Tariff Heading 9804, divided between drugs and medicines and other items, subject to the Foreign Trade Policy, and similarly excluding motor vehicles, alcoholic drinks, courier consignments, and items imported under licence or permit.

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