Customs exemption for postage stamps and medals permits import without customs duty subject to specified conditions. Exemption from customs duty is granted for goods under Heading Nos. 97.04 (postage stamps) and 97.05 (medals) on import into India, removing the whole duty otherwise leviable, subject to the Table conditions. Postage stamps qualify for exemption if used or if unused provided they are not of current or new issue in the destination country; medals are exempt without listed conditions.
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 exemption for postage stamps and medals permits import without customs duty subject to specified conditions.
Exemption from customs duty is granted for goods under Heading Nos. 97.04 (postage stamps) and 97.05 (medals) on import into India, removing the whole duty otherwise leviable, subject to the Table conditions. Postage stamps qualify for exemption if used or if unused provided they are not of current or new issue in the destination country; medals are exempt without listed conditions.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
