supersession of the Notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 120-Customs, dated the 19th June, 1980
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Customs exemption for certain passenger-imported goods: limits apply on excess duty under baggage rules, specified exclusions and textile cap
Exempts goods under Heading No. 100.01 imported as passenger baggage from customs duty in excess of 130 per cent on the first Rs. 2000 of value when the goods' value exceeds duty free allowances under the Baggage, Tourist Baggage, or Transfer of Residence Rules; lists exclusions including air conditioners, refrigerators, television sets, excess tobacco, video equipment, and firearms; and provides that textile fabrics exceeding a value of Rs. 500 remain subject to duty.