Baggage special customs duty exemption: full relief for duty free items, limited relief matching duty free allowance for excess articles. Creates two exemption categories for goods under Customs Tariff heading 98.03: (1) goods passed free of duty or otherwise fully exempt under the Baggage Rules, 1944, are relieved from the whole of the special customs duty; and (2) articles exceeding the duty free allowance receive exemption only to the extent of the portion of special duty equivalent to the duty free allowance, with the exemptible portion computed by reference to that allowance.
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Provisions expressly mentioned in the judgment/order text.
Baggage special customs duty exemption: full relief for duty free items, limited relief matching duty free allowance for excess articles.
Creates two exemption categories for goods under Customs Tariff heading 98.03: (1) goods passed free of duty or otherwise fully exempt under the Baggage Rules, 1944, are relieved from the whole of the special customs duty; and (2) articles exceeding the duty free allowance receive exemption only to the extent of the portion of special duty equivalent to the duty free allowance, with the exemptible portion computed by reference to that allowance.
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