Baggage Imports by Tourists - 'Personal Effects' for Insole/ Midsole is Must for Duty Exemption

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....tment of Revenue, New Delhi Subject : Eighth Report of Estimates Committee (11th Lok Sabha) on disposal of passenger baggage detained at International Air ports; action taken by the Govt. on the recommendations contained in the forty-ninth report of Estimates Committee (10th Lok sabha on the Ministry of Finance (Department of Revenue) Customs clearance at International Airport - Reg. In the ....

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....d duty free entry and the explanation of Rule 11 defined the wording 'personal effect' such as clothings and other articles, new or used, which a tourist may personally and reasonably required taking into account of circumstances for his visit but excluding all merchandise imported for commercial purposes. The list contained in Notf. 92, though the Notn. has expired, continue to the guidin....

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.... (vi) One music system including compact disc player (vii) One portable typewriter (viii) One permabulator (ix) One tent and other camping equipment (x) One computer (laptop/ note book) (xi) One electronic diary (xii) One portable wireless receiving set (transister radio) (xiii) Professional equipments, instruments and Apparatus of app....