Baggage duty exemption: specified tariff-heading imports by passengers and crew exempted from additional duty, excluding certain appliances. Exemption from additional duty is granted for goods under Heading No. 100.01 of the Customs Tariff when imported into India by a passenger or member of the crew as baggage, except that air-conditioners, refrigerators and deep freezes are excluded; the exemption is issued under the Customs Act and supersedes the earlier notification of 2 August 1976.