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Passengers arriving from Nepal, Bhutan or Myanmar
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....that is to say, (a) used personal effects and travel souvenirs; and (b) articles other than those mentioned in Annexure -I up to the value of fifteen thousand rupees if these are carried on the person or in the accompanied baggage of the passenger: Provided that where the passenger is an infant, only used personal effects shall be allowed duty free: Provided fur....
TaxTMI