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of <h1>Central Government exempts bona fide gifts under Heading No. 98.04 from customs duty; limits set for postal and airfreight imports.</h1> The Central Government has issued an exemption for bona fide gifts, excluding alcoholic drinks, under Heading No. 98.04 imported by post. This exemption is in accordance with the Customs Act, 1962, and the Imports and Exports (Control) Act, 1947. It waives the entire customs duty and additional duty under the Customs Tariff Act, 1975, for such gifts. The exemption applies provided the value of gifts does not exceed Rs. 750 for postal imports and Rs. 200 for airfreight imports.
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