Exemption to Bona Fide Gifts (excluding Alcoholic Drinks) falling under Heading No. 98.04 imported by Post - 107/91 - Customs -Tariff

Exemption to Bona Fide Gifts (excluding Alcoholic Drinks) falling under Heading No. 98.04 imported by Post Notification No. 107/91-Cus. Dated 25-7-1991 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 bona fide gifts (excluding alcoholic drinks) as are exempted from any prohibition in respect of the import thereof under the Imports and Exports (Control) Act, 1947 (18 of 1947) and falling under heading No. 98.04 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) from the whole of the duty of customs leviable thereon under the said First Schedule and the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act: Provided that the value of such bona fide gifts imported by post and as airfreight does not exceed Rs. 750/- and Rs. 200/- respectively.