https://www.taxtmi.com/highlights?id=61412 Goods /gold is classified under chapter heading 71081300 - import of baggage by a passenger coming from abroad - applicable rate of tax is 12.5% or 35%? - admittedly, appellant was travelling from Bahraich to Barabanki by bus; thus, it is a case of town seizure; accordingly, it is held that the rate of duty for import of baggage is not applicable, and the duty is payable @ 12.5% for gold, falling under CTH 71081300. - AT en-us Thu, 13 Jan 2022 11:41:58 +0530 Thu, 13 Jan 2022 11:41:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=61412 Goods /gold is classified under chapter heading 71081300 - import of baggage by a passenger coming from abroad - applicable rate of tax is 12.5% or 35%? - admittedly, appellant was travelling from Bahraich to Barabanki by bus; thus, it is a case of town seizure; accordingly, it is held that the rate of duty for import of baggage is not applicable, and the duty is payable @ 12.5% for gold, falling under CTH 71081300. - AT Highlights Customs Thu, 13 Jan 2022 11:41:58 +0530 https://www.taxtmi.com/highlights?id=61412