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<h1>Customs Notification 49/96: Duty Exemption Rates for Specified Baggage Items Under Heading 98.03 of the Customs Tariff Act</h1> The notification issued on July 23, 1996, under Notification No. 49/96-Customs, outlines the effective rate of duty on specified goods under heading 98.03 of the Customs Tariff Act, 1975, when imported into India by passengers as baggage. The Central Government exempts these goods from excess customs duty beyond the specified rate, subject to conditions listed in the notification. It includes references to various prior notifications and amendments, detailing specific goods and conditions applicable to the exemptions. The document also notes subsequent amendments to the original notification.