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    <title>Effective rate of basic duty on specified goods falling under Heading No. 98.03 imported as baggage</title>
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    <description>Central Government exempts specified household and electronic articles under Heading 98.03 from customs duty to the extent duty exceeds the amount calculated at the rate of 105% ad valorem when imported as passenger baggage from countries other than Bhutan and Nepal, subject to conditions on personal or household use, an aggregate value cap of rupees one lakh and fifty thousand, and compliance with the Baggage Rules, 1978 for non-accompanying articles.</description>
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