Notification No. 325/76-Cus Dated 02-08-76

Exemption available on consignment of samples/gifts of mica or skins subjected to value thereof.-In exercise of the powers conferred by sub-section (1) of 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 -

(i) every consignment of samples or gifts of mica and skins of reptiles and wild animals, the value of which does not exceed forty rupees; and

(ii) all goods (other than mica and skins of reptiles and wild animals), the value of which does not exceed three hundred rupees, when exported by post, from the whole of the duty of customs leviable thereon under the Second Schedule to the Customs Tariff Act, 1975 (51 of 1975).