Baggage - Exempted from Special Customs duty

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..... 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 F .....

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..... (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. - Notification Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - .....

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