Seeks to allow duty free sale of goods manufactured in India to the International passengers or members of crew at the DFSs located at the arrival / departure hall of International Airports and specify the procedures relating thereto. - 19/2013 - Central Excise - Tariff
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Duty-free sale of indigenous goods at arrival airport shops allowed, subject to baggage allowance and customs compliance. Exempts excise duty on indigenous goods moved from Indian factories to arrival-hall duty free shops for sale to arriving passengers or crew, conditional on compliance with CBEC movement procedures and subject to the maximum permissible baggage allowance under the Baggage Rules, 1998; excess value or quantities attract duty and other consequences under the Baggage Rules, the Customs Act and related rules.
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Provisions expressly mentioned in the judgment/order text.
Duty-free sale of indigenous goods at arrival airport shops allowed, subject to baggage allowance and customs compliance.
Exempts excise duty on indigenous goods moved from Indian factories to arrival-hall duty free shops for sale to arriving passengers or crew, conditional on compliance with CBEC movement procedures and subject to the maximum permissible baggage allowance under the Baggage Rules, 1998; excess value or quantities attract duty and other consequences under the Baggage Rules, the Customs Act and related rules.
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