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Exemption to goods imported through postal parcels and letters on which total duty payable is not more than hundred rupees - 94/94 - Customs -TariffExtract Rescinded vide Notification No. 21/97-Cus dated 1-3-1997 Exemption to goods imported through postal parcels and letters on which total duty payable is not more than hundred rupees Notification No. 94/94-Cus. Dated 1-3-1994 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 any goods imported through postal parcels, packets and letters falling within the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India, on which the total duty payable is not more than hundred rupees, from the whole of the duty of customs leviable thereon which is specified in the said First Schedule and from the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act.
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