https://www.taxtmi.com/caselaws?id=49126 Personal and household effects under the baggage rules are confined to articles ordinarily required for immediate personal use or for running a household. A photocopier and a personal computer do not fall within that description merely because they are not expressly excluded, and technologically sophisticated goods are not treated as personal effects on that basis alone. The alternative claim that such goods qualify as professional goods also depends on proof of entitlement under the relevant baggage provision, and that entitlement must be established on the facts. The operative result described is that free importation was not accepted and duty liability remained intact. en-us Thu, 27 Feb 1992 00:00:00 +0530 Mon, 09 Aug 2010 17:25:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49126 Personal and household effects under the baggage rules are confined to articles ordinarily required for immediate personal use or for running a household. A photocopier and a personal computer do not fall within that description merely because they are not expressly excluded, and technologically sophisticated goods are not treated as personal effects on that basis alone. The alternative claim that such goods qualify as professional goods also depends on proof of entitlement under the relevant baggage provision, and that entitlement must be established on the facts. The operative result described is that free importation was not accepted and duty liability remained intact. Case-Laws Customs Thu, 27 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49126