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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Laptop import exemption for adult passengers allows one duty-free notebook as personal baggage per passenger.</h1> The notification exempts one laptop computer imported as personal baggage from whole customs duty when brought into India by a passenger aged 18 years or above (excluding crew), applying to a single notebook under the relevant tariff classification and relieving the duty otherwise leviable under the First Schedule to the Customs Tariff Act.

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