Customs duty exemption for passenger baggage: goods under heading 98.03 exempt from excess duty subject to specified notifications. The Central Government exempts goods classifiable under Tariff Heading 98.03, when imported by a passenger as baggage, from customs duty to the extent that such duty exceeds the amount calculated at the rates specified in the listed Government notifications, subject to the applicability and conditions of the corresponding notifications in the annexed Schedule.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Customs duty exemption for passenger baggage: goods under heading 98.03 exempt from excess duty subject to specified notifications.
The Central Government exempts goods classifiable under Tariff Heading 98.03, when imported by a passenger as baggage, from customs duty to the extent that such duty exceeds the amount calculated at the rates specified in the listed Government notifications, subject to the applicability and conditions of the corresponding notifications in the annexed Schedule.
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