Effective rate of duty on passenger’s baggage.

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....red 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. 58-Customs, dated the 1st March, 1983, the Central Government, being satisfied that it is necessary in the public interest so to do , hereby exempts articles falling under Heading No. 98.03 of the First ....

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....he amount of duty shall be calculated only on the value in excess of the duty free allowance so admissible to the extent not availed of by such passenger or member for clearing any other article of baggage, if any. 2. Nothing contained in this notification shall apply to- [(i) Omitted] (ii) fire arms; (iia) cartridges of fire arms exceeding 50 (iii) cigarettes, cigars or tobacco in excess....