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Goods import by passenger as baggage
Notification No. 49
dated 23rd July 1996 (As amended by Notification No. 23
dated 4th March 1997, Notification No. 28 dated 2nd June
1998, Notification No. 37 dated 9th April 1999; Notification No. 20
dated 1st March 2000, Notification No. 20 dated 1st March
2001, Notification No. 24 dated 1st March 2002)
In exercise of the powers conferred by sub-section
(1) of section 25 of the Customs Act, 1962, (52 of 1962), the Central
Government, being satisfied that it is necessary in the public interest so to
do, hereby exempts the goods specified in column (2) of the Table hereto annexed
and falling under heading No. 98.03 of the First Schedule to the Customs Tariff
Act, 1975 (51 of 1975), when imported into India by a passenger as baggage, from
so much of that portion of the duty of customs leviable thereon under the said
First Schedule, as is in excess of the amount calculated at the rate specified
in the corresponding entry in column (3) of the said Table , but for the
classification of such goods under heading No. 98.03 of the said First Schedule,
subject to the conditions, if any specified in the corresponding entry in column
(4) of the said Table.
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S. No.
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Description
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Rate
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Condition
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(1)
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(2)
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(3)
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(4)
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1.
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The following namely:
(i) Goods specified in the notifications of the
Government of India in the Ministry of Finance (Department of Revenue and
Banking, Department of Revenue and Insurance or Department of Revenue, as the
case may be,) Nos. 174/66-Customs, dated the 24th September, 1966,
80/70-Customs, dated the 29th August, 1970, 207/89-Customs, dated the
17th July, 1989, 148/94-Customs, dated the 13th July, 1994
(S. Nos. 5 and 6), 154/94-Customs, dated the 13th July, 1994 and
51/96-Customs, dated the 23rd July, 1996;
(ii) The goods specified in the Table to the
notification of the Government of India, in the Ministry of Finance (Department
of Revenue), No. 21/ 2002- Customs dated 1st March, 2002, against S.
No. 83, in column (3) at item Nos (A) and (C), S. Nos.140, 160, 161 (only blank
travellers cheques), 164, 245, 247, 363, 367, 369 and 370.
(iii) The goods specified against item Nos. A and B
of the Table to the notification of the Government of India in the Ministry of
Finance (Department of Revenue) No. 37/96-Customs, dated the 23rd
July, 1996.
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Rate specified in the said notifications
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Conditions, if any, specified in the said
notifications
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2.
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Newspapers (including periodicals) falling within
heading No. 49.02, Music manuscripts falling within heading No. 49.04,
topographical plans falling within heading No. 49.05, plans, drawings and
designs falling within heading No. 49.06, postage stamps falling within heading
No. 97.04 and medals falling under heading No. 97.05, of the First Schedule of
the said Customs Tariff Act
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Rate specified in the said First Schedule
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