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of <h1>1994 Customs Notification Exempted Low Duty Postal Imports, Later Rescinded in 1997.</h1> The Central Government issued Notification No. 94/94-Cus on March 1, 1994, under the Customs Act, 1962, exempting goods imported into India through postal parcels, packets, and letters from customs duties if the total duty payable is not more than one hundred rupees. This exemption applies to goods listed in the First Schedule of the Customs Tariff Act, 1975, and includes both the standard customs duty and any additional duty under section 3 of the Customs Tariff Act. This notification was later rescinded by Notification No. 21/97-Cus on March 1, 1997.
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