Effective rate of duty on passenger’s baggage.

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..... 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 1st 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 t .....

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..... Explanation .- Where the value of any one article exceeds the duty free allowance admissible to such passenger or member under the Baggage Rules, 1994, the amount of duty shall be calculated only on the value in excess of the duty free allowance so admissible to the extent not availed of by such passenger or member for clearing any other article of baggage, if any. 2. Nothing contained .....

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