This notification provides effective rate of duty on specified goods falling under heading 98.03 and imported by a passenger as a baggage - 49/1996 - Customs -Tariff
📋
Contents
Cases Cited
Referred In
Notifications
Circulars
Forms
Manuals
Acts
Rules & Regulations
Case Laws New
Ref Provisions New
Plus +
Source NTF
Summary
Similar
Note
Bookmark
Share
✓ Copied successfully !
Print
Print Options
For full text, please login
Login to TaxTMI
Verification Pending
The Email Id has not been verified. Click on the link we have sent on
Duty exemption on passenger baggage limits customs liability to notified effective rates, subject to specified conditions. Exemption applies to goods imported by a passenger as baggage and classified under heading No. 98.03: the Central Government exempts duty to the extent it exceeds an amount calculated at the rate specified in the Table, subject to conditions specified in the referenced notifications; the Table ties listed goods to rates and conditions in earlier notifications, and separately treats certain printed and archival materials at the rate in the First Schedule.
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.
Duty exemption on passenger baggage limits customs liability to notified effective rates, subject to specified conditions.
Exemption applies to goods imported by a passenger as baggage and classified under heading No. 98.03: the Central Government exempts duty to the extent it exceeds an amount calculated at the rate specified in the Table, subject to conditions specified in the referenced notifications; the Table ties listed goods to rates and conditions in earlier notifications, and separately treats certain printed and archival materials at the rate in the First Schedule.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.