General free allowance
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....nty-five thousand rupees, if such articles are carried on the person or in the bona fide accompanied baggage of the passenger: Provided that a tourist of foreign origin, not being an infant, arriving in India other than by land, shall be allowed clearance free of duty articles other than those mentioned in Annexure-I, up to the value of twenty-five thousand rupees, if these are carried on the p....
TaxTMI