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Exemption from duty to bona-fide gifts (excluding alcoholic drinks) imported through courier or falling under Heading No. 98.04.
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.... imported through courier or falling under Heading No. 98.04. 16th September, 1993 Notification No. 171/93-Customs In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) and in supersession of the notification of the Government of India in the Ministry of Finance, Department of Revenue No.107/91-Customs, dated the 25th July, 1991, the Central....