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of <h1>Customs Act Update: Baggage Rules Amended, Exemption Limits Raised; Color TVs, Washing Machines, and Cars Excluded</h1> The Baggage (Amendment) Rules, 1990, effective April 1, 1990, modify the Baggage Rules, 1978, under the Customs Act, 1962. Key changes include raising the exemption limits for goods: from Rs. 1,250 to Rs. 2,000, from Rs. 500 to Rs. 1,000 for specified goods, and from Rs. 1,000 to Rs. 3,000 for goods under Rule 4. Certain items listed in Appendices A and B, such as color TVs, washing machines, and motor vehicles, are not exempt from duty. The amendments also restructure rules to clarify exemptions and duty applicability.
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