Notification No. 136 dated 20^th March 1990 (As amended by notifications 113/92, 158/92, 84/93, 131/93, 92/94, 130/94, 66/95, 48/96, 19/97, 28/98, 20/2001, Notification No. 28 dated 1^st March 2003)

In exercise of the powers conferred 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 1^st 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 Schedule to the Customs Tariff Act, 1975 (51 of 1975) specified in column (1) of the Table hereto annexed, when imported into India by a passenger or a member of crew as baggage, from so much of the duty of customs leviable thereon which is specified in the said First Schedule, as is in excess of the amount calculated at the rate specified in the corresponding entry in column (2) of the said Table.

2.������� Nothing contained in this notification shall apply to-

(i) Omitted

(ii) Fire arms;

(iii) Cartridges of firearms exceeding 50

(iv) Cigarettes, cigars or tobacco in excess of the quantity prescribed for importation free of duty under the relevant baggage rules; and

(v) Omitted

(vi) Goods imported through a courier service.

3.������� This notification shall come into force on the 1^st day of April 1990.