Goods falling under Heading No. 98.03 imported through a registered courier service

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..... 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 goods falling under heading No. 98.03 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975), when imported into India through a registered courier service, from so much of the duty of customs leviable thereon which is specified .....

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..... d (14) Telephones and telephone answering machines. Explanation. - For the purpose of this notification, a "registered courier service" means a courier service which has been permitted to operate under section 27 of the Foreign Exchange Regulation Act, 1973 (46 of 1973) and which has been registered with the Collector of Customs at the port of importation. - Notification Tax Management Ind .....

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