Baggage

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.... his baggage are classifiable under Tariff Heading 9803 and levied to a single rate of duty. Such goods need not be classified separately in the Tariff. However, Tariff Heading 9803 does not apply to ....

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....y. This heading has been sub-divided into two subheadings, one applicable to drugs and medicines and the other, to the balance of items so imported. Such goods will however be governed by the FTP as f....