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of <h1>Central Government Exempts Certain Baggage Imports from Excess Customs Duty Under Customs Act, 1962 & Tariff Act, 1975</h1> The Central Government, under the Customs Act, 1962, exempts specified goods imported as baggage under heading No. 98.03 of the First Schedule to the Customs Tariff Act, 1975, from customs duty exceeding the rate specified in certain notifications. This exemption applies when these goods are imported into India by passengers as baggage. The applicable notifications are listed in the Schedule, including Notification Nos. 174/66, 80/70, 204/76, 229/88, and others up to 57/95, each with specific conditions. This measure is deemed necessary in the public interest.
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