Laptop import exemption for adult passengers allows one duty-free notebook as personal baggage per passenger. 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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Provisions expressly mentioned in the judgment/order text.
Laptop import exemption for adult passengers allows one duty-free notebook as personal baggage per passenger.
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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