Supersession of the notification of the Government of India, in the Ministry of Finance, Department of Revenue, No; 104-Customs dated the 16th May, 1978 - 194-Cus (G.S.R. No. 557(E)) - Customs -Tariff
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Exemption of baggage imports from additional customs duty for passengers and crew under tariff provisions. Goods under Heading No. 100.01 imported into India by a passenger or a member of the crew as baggage are exempted from the whole of the additional duty leviable under section 3 of the Customs Tariff Act, the exemption being effected under the authority of section 25(1) of the Customs Act, 1962 and stated to supersede the earlier 1978 notification.
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Provisions expressly mentioned in the judgment/order text.
Exemption of baggage imports from additional customs duty for passengers and crew under tariff provisions.
Goods under Heading No. 100.01 imported into India by a passenger or a member of the crew as baggage are exempted from the whole of the additional duty leviable under section 3 of the Customs Tariff Act, the exemption being effected under the authority of section 25(1) of the Customs Act, 1962 and stated to supersede the earlier 1978 notification.
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