Customs export exemptions for low-value samples and gifts sent by post; duty waived under the tariff schedule. Exemption from customs duty applies to consignments exported by post: samples and gifts of mica and skins of reptiles and wild animals valued up to forty rupees are exempt from the whole of the duty under the Second Schedule to the Customs Tariff Act, 1975; all other goods (other than mica and those skins) valued up to three hundred rupees exported by post are also exempt from the whole of such duty.
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.
Customs export exemptions for low-value samples and gifts sent by post; duty waived under the tariff schedule.
Exemption from customs duty applies to consignments exported by post: samples and gifts of mica and skins of reptiles and wild animals valued up to forty rupees are exempt from the whole of the duty under the Second Schedule to the Customs Tariff Act, 1975; all other goods (other than mica and those skins) valued up to three hundred rupees exported by post are also exempt from the whole of such duty.
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