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APPENDIX- A (See rule 3)

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....s other than those mentioned in Annex. I up to a value] of 4[Rs. 45,000] if these are carried on the person or in the accompanied baggage of the passenger. (b) All passengers of and above [10 years] of age and returning after stay abroad of three days or less. (i) Used personal effects, excluding jewellery, required for satisfying daily necessities of life. (ii) [Articles other than those menti....

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....ed on the person or in the accompanied baggage of the passenger. Explanation. - The free allowance under this rule shall not be allowed to be pooled with the free allowance of any other passenger.       --------------------------------------- Notes:- 1. Substituted vide Notification No. 21/2012-Cus(NT), dated 17/03/2012, before it was read as:- "Rs. 25,000" 2.  Substitu....

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