Baggage - Exempted from Special Customs duty - 52/96 - Customs -Tariff

Baggage - Exempted from Special Customs duty Notification No. 52/96-Cus. Dated 23-7-1996 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with sub-clause (4) of clause 66 of the Finance (No. 2) Bill, 1996, which clause has, by virtue of the declaration made in the said Finance Bill under the Provisional Collection of Taxes Act, 1931 (16 of 1931), the force of law, the Central Government, being satisfied that it is necessary in the public interest so to do , hereby exempts the goods specified in the Table below and falling under heading No. 98.03 of the First Schedule to the Customs Tafiff Act, 1975 (51 of 1975), when imported into India, - (a) in the case of the goods specified against S. No. 1 of the said Table, from the whole of the special duty of customs leviable thereon under sub-clause (1) of clause 66 of the said Finance Bill; (b) in the case of the goods specified against S. No. 2 of the said Table, from so much of the special duty of customs leviable thereon under sub-clause (1) of clause 66 of the said Finance Bill as is equivalent to the special duty of customs calculated on the portion of the value representing the duty free allowance. TABLE S. No. Description of Goods (1) (2) 1. Goods which in terms of the Baggage Rules, 1944, are,- (i) passed free of duty; or (ii) exempt from the whole of the duty of customs leviable thereon which is specified in the First Schedule to the said Customs Tariff Act. 2. Any article, the value of which exceeds the duty free allowance admissible under the said Baggage Rules.