Import of samples as personal baggage: permissible value limit raised by Customs amendment, expanding exempted imports under notification. Amends the exemption for import of samples as personal baggage by substituting in Notification No. 154/1994-Customs, condition (iv) against S. No. 3, the earlier limit of Rs. 1,00,000 with Rs. 3,00,000, thereby increasing the permissible duty exempt value for samples carried as personal baggage.
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Provisions expressly mentioned in the judgment/order text.
Import of samples as personal baggage: permissible value limit raised by Customs amendment, expanding exempted imports under notification.
Amends the exemption for import of samples as personal baggage by substituting in Notification No. 154/1994-Customs, condition (iv) against S. No. 3, the earlier limit of Rs. 1,00,000 with Rs. 3,00,000, thereby increasing the permissible duty exempt value for samples carried as personal baggage.
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