https://www.taxtmi.com/circulars?id=55925 Courier imports are not subject to the policy restriction in heading 9804 ITC (HS) and, where goods are intended for personal use and not prohibited under the Foreign Trade (Development and Regulation) Act, are eligible for the concessional basic customs duty provided in Notification No. 50/2017; classification should follow ITC (HS) policy guidance while duty treatment follows the Customs Tariff Act. en-us Wed, 05 Jul 2017 00:00:00 +0530 Fri, 07 Jul 2017 15:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=55925 Courier imports are not subject to the policy restriction in heading 9804 ITC (HS) and, where goods are intended for personal use and not prohibited under the Foreign Trade (Development and Regulation) Act, are eligible for the concessional basic customs duty provided in Notification No. 50/2017; classification should follow ITC (HS) policy guidance while duty treatment follows the Customs Tariff Act. Circulars Customs Wed, 05 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=55925