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<h1>Finance Ministry Exempts Some Passenger Baggage Goods from Customs Duty; Restrictions Apply on Certain Items per Baggage Rules 1978.</h1> The Ministry of Finance, Department of Revenue, issued a notification on July 15, 1980, under the Customs Act, 1962, superseding a previous notification from June 19, 1980. This notification exempts certain goods under Heading No. 100.01 of the Customs Tariff Act, 1975, imported as passenger baggage, from customs duty exceeding 130% on the first Rs. 2000 of their value, beyond the duty-free allowance under the Baggage Rules, 1978. Exemptions do not apply to specified items such as air conditioners, refrigerators, televisions, excessive tobacco products, video equipment, firearms, and textile fabrics exceeding Rs. 500 in value.