Gold Waist Ornament Vaddanam Not Classified as Baggage; Subject to 15% Duty Under Customs Regulations.

Import of Gold Strip (Vaddanam) worn on their waist - the ornaments worn on the person cannot be considered as baggage - the goods in question cannot be classified and taxed as Baggage - the impugned goods shall be liable for duty at the tariff rate i.e 15% adv. as was in force at the material time - AT .....

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