Customs exemption for low-duty postal imports where total duty payable is minimal, removing customs and additional duty. Exemption applied to goods imported through postal parcels, packets and letters within the First Schedule to the Customs Tariff Act, 1975, where the total duty payable did not exceed one hundred rupees; such goods were exempted from the whole of the customs duty specified in the First Schedule and from the whole of the additional duty under section 3 of the Customs Tariff Act, subject to a later rescission by a subsequent notification.