Baggage tax exemption: goods under heading 98.03 brought as passenger baggage exempt from integrated tax under Customs Tariff. The Central Government exempts goods under tariff heading 98.03 imported as passenger or crew baggage from the whole of the integrated tax levied under the Customs Tariff Act, exercising powers under the Customs Act and superseding an earlier notification; subsequent amendments have updated the referenced tax terminology.
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Provisions expressly mentioned in the judgment/order text.
Baggage tax exemption: goods under heading 98.03 brought as passenger baggage exempt from integrated tax under Customs Tariff.
The Central Government exempts goods under tariff heading 98.03 imported as passenger or crew baggage from the whole of the integrated tax levied under the Customs Tariff Act, exercising powers under the Customs Act and superseding an earlier notification; subsequent amendments have updated the referenced tax terminology.
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