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<h1>India Exempts Deceased Persons' Personal Effects from Customs Duties with Certificate Requirement under Notification No. 161/94-Cus.</h1> Notification No. 161/94-Cus, dated August 18, 1994, issued under the Customs Act, 1962, exempts used bona fide personal and household effects of deceased persons from customs duties when imported into India. This exemption applies to duties specified in the Customs Tariff Act, 1975, and additional duties under section 3 of the same Act. To qualify for this exemption, a certificate from the relevant Indian Mission confirming the deceased's ownership of the goods must be presented at customs clearance. This notification supersedes the earlier notification No. 107/69-Customs dated July 19, 1969, and was later rescinded by Notification No. 21/97-Cus on March 1, 1997.