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of <h1>Govt Exempts Goods Under Heading 98.03 from Customs Duties Over 100% if Value Under Rs. 10,000</h1> The Central Government exempts goods under Heading No. 98.03 of the Customs Tariff Act, 1975, imported via registered courier services, from customs duties exceeding 100% ad valorem. This exemption applies if the consignment's value does not exceed Rs. 10,000 per consignee. The exemption does not cover firearms, ammunition, alcoholic beverages, tobacco products, or ball and roller bearings. A registered courier service is defined as one registered with the Collector of Customs at the port of importation.
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