Exemption from duty to bona-fide gifts (excluding alcoholic drinks) imported through courier or falling under Heading No. 98.04.

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....ng alcoholic drinks) imported through courier or falling under Heading No. 98.04. 16^th 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 25....

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.... Explanation.- For the purposes of this notification postal charges or the air freight shall not be taken into account for determining the value limit of ^3[ rupees twenty thousand] .     **************** Notes:- (As amended by Notifications) No. 100/95-Cus, dated 26-5-1995; No. 28/98-Cus, dated 2-6-1998; No. 87/99-Cus, dated 6-7-1999; No. 28/2003-Cus, dated 1-3-2003 ....