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of <h1>Customs Duty Exemption for Gifts: Ministers, Public Servants, and Foreign Dignitaries Benefit Under Customs Tariff Act, 1975.</h1> The notification exempts articles of gift imported as baggage by Union or State Ministers, public servants, and foreign dignitaries from customs duty and integrated tax under the Customs Tariff Act, 1975. This exemption applies to gifts received from foreign governments or imported by foreign dignitaries visiting India for official purposes, provided they declare the items to customs authorities. The exemption is contingent upon the declaration made by the concerned individuals or dignitaries, confirming their eligibility as specified in the attached schedule, which includes Union or State Ministers and certain public servants.
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