Duty exemptions for specified personal goods imported by returning residents or transfers of residence, with unit and aggregate value limits. Notification provides duty exemption for goods under Heading 9803 imported as bona fide baggage by persons returning after at least 365 days abroad or by persons transferring residence; Table I goods are fully exempt, Table II exempt up to 15% ad valorem with duty on excess. Conditions include passport and residence-duration requirements, one unit per item limits, aggregate value caps (Rs. 200,000 for returning residents; Rs. 500,000 for transferees), non-duplication within three years, compliance with Baggage Rules time limits, family declaration for transfers, and condonation rules for short visits.