This notification provides effective rate of duty on specified goods falling under heading 98.03 and imported by a passenger as a baggage - 49/1996 - Customs -Tariff

This notification provides effective rate of duty on specified goods falling under heading 98.03 and imported by a passenger as a baggage 23 rd July, 1996 Notification No. 49/96-Customs 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. Table S.No Description Rate Condition (1) (2) (3) (4) 1 The following, namely:- (1) 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-Cus,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-Cus, dated the 13th July, 1994 and 51/96-Customs, dated the 23rd July, 1996 and 121/2003-Customs, dated the 1st August, 2003 (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 the 1st March, 2002 against S. No. 83 in column (3) at item Nos. (A) and (C), [S.No.132, in column (3) at item No. (1) (Cinematograph films, exposed but not developed) and S.Nos.140], 160,161 (only blank travellers cheques), 164,245,247, 1 [349] ,363,367,369 370 (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. Rate specified in the said notifications Conditions, if any, specified in the said Notifications 2 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 to the said Customs Tariff Act. Rate specified in the said first schedule - -------------------------------- Notes:- [Notification No. 49/96-Cus., dated 23-7-1996 as amended by Notifications No. 23/97-Cus., dated 4-3-1997; No. 28/98-Cus., dated 2-6-1998;No. 37/99-Cus., dated 9-4-1999 No. 20/2000-Cus., 1-3-2000 No 20/2001-Cus, dated 01-03-2001 No.24/2002 dated 01.03.2002 No.122/2003 dated 1.8.2003 and No. 12/2004 dated 8.1.2004 and Notification No. 32/2007 Cus. Dated 1/3/2007] 1. (After the figures "247, the figures ", 349," has been inserted. vide Notification No. 32/2007 Cus. Dated 1/3/2007 )