Baggage

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..... in his baggage are classifiable under Tariff Heading 9803 and levied to a single rate of duty. Such goods need not be classified separately in the Tariff. However, Tariff Heading 9803 does not ap .....

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..... ty accordingly. This heading has been sub-divided into two subheadings, one applicable to drugs and medicines and the other, to the balance of items so imported. Such goods will however be governed by .....

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